Search Results for "surcharge"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "surcharge"

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Supreme Court

Supreme Court Allows Indian Railways' Appeals, Upholds Its Status as Deemed Distribution Licensee Under Electricity Act, 2003. Railways Not Liable to Pay Cross-Subsidy Surcharge for Open Access as It Is Not a Consumer Under Section 2(15) of the Electricity Act, 2003.

8 May 2026

The Supreme Court of India allowed the appeals filed by Indian Railways against the judgment of the Appellate Tribunal for Electricity (APTEL) dated 1...

Supreme Court

Supreme Court Partly Allows Appeals in Income Tax Dispute Over Disallowance of Fees and Taxes Under Section 40(a)(iib) of Income-tax Act, 1961. The Court upheld the High Court's finding that gallonage fee, licence fee, and shop rental for FL9 licences were disallowable as exclusive levies on a State Government undertaking, while those for FL1 licences were not exclusive, and surcharge on sales tax and turnover tax were not fees or charges under Section 40(a)(iib) of the Income-tax Act, 1961.

3 Jan 2022

The appeals arose from a common judgment of the High Court of Kerala in income tax matters involving Kerala State Beverages Manufacturing & Marketing ...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.

13 Jan 2023

The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...

Supreme Court

Supreme Court Dismisses Appeal by Distribution Licensee, Holds Captive Users Not Liable for Additional Surcharge Under Section 42(4) of Electricity Act, 2003. Captive generation and open access for self-consumption are statutory rights under Section 9, not requiring State Commission permission, thus additional surcharge is not leviable.

10 Dec 2021

The case involves an appeal by Maharashtra State Electricity Distribution Co. Ltd. (the distribution licensee) against the order of the Appellate Trib...

High Court

Bombay High Court Allows Writ Petitions Challenging Rejection of Declaration under Income Declaration Scheme, 2016. The court quashed reassessment and prosecution notices under Section 276CC of Income Tax Act, 1961, holding that valid declaration under the Scheme grants immunity.

8 Mar 2019

The petitioners, Umesh D. Ganore and Mangesh D. Ganore, filed two writ petitions challenging the decision of the Revenue Authority in not accepting th...

Supreme Court

Supreme Court Upholds Rajasthan Electricity Regulatory Commission’s 2016 Open Access Regulations. Balancing Grid Stability and Consumer Rights Under the Electricity Act, 2003

1 Apr 2025

Jurisdiction of RERC – Whether RERC could regulate inter-state open access under the Electricity Act, 2003. Held: Yes, as the Act empowers State ...

Supreme Court

Supreme Court Allows Appeal of Manufacturer in Central Excise Valuation Dispute — Voluntary Charitable Donation (Dharmada) Not Part of Transaction Value Under Section 4 of Central Excise Act, 1944. Court Holds That Only Consideration for Sale of Goods or Additional Consideration in Connection with Sale Can Be Included; Voluntary Payment for Charity Falls Outside Scope.

9 Apr 2019

The appellant-assessee, M/s D.J. Malpani, manufactured goods falling under Chapter 24 of the Central Excise Act, 1944. While selling goods, the appell...

High Court

Madras High Court Allows Contempt Appeal Filed by Deputy Registrar in Surcharge Proceedings — Sets Aside Cost and Refund Orders Due to Pendency of Writ Appeal and Non-Wilful Disobedience. The court held that contempt jurisdiction cannot be used to enforce compliance when a substantive appeal is pending and that surcharge proceedings under Section 87 of the Tamil Nadu Co-operative Societies Act, 1983 require a quasi-judicial inquiry.

24 Jan 2025

The contempt appeal was filed by Z.Khalidha Banu, Deputy Registrar of Co-operative Societies, Erode Circle, against an order dated 06.12.2024 in Cont....

High Court

Bombay High Court Upholds Slum Land Acquisition Despite Interim Stay on Declaration — Acquisition Under Section 14 of Maharashtra Slum Areas Act Valid as Stay Did Not Cover Acquisition Proceedings

1 Mar 2016

The petitioners, Murlidhar Teckchand Gandhi and others, owned property bearing CTS No. 165, 165/1 to 51 at Village Kanjur, Mumbai. The property was de...

High Court

Bombay High Court Dismisses Petition Challenging Slum Land Acquisition Despite Interim Stay on Declaration. Acquisition Under Section 14 of Maharashtra Slum Areas Act Held Independent of Declaration Under Section 4, Not Barred by Interim Order.

1 Mar 2016

The petitioners, Murlidhar Teckchand Gandhi and others, challenged the acquisition of their property bearing CTS No. 165, 165/1 to 51 at Village Kanju...

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