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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...

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High Court of Karnataka Dharwad Bench Hears Batch of Motor Accident Claims Appeals Against Awards of Additional MACT, Kumta. Claimants Seek Enhancement of Compensation and Insurers Challenge Liability in Multiple Motor Vehicles Act, 1988 Cases.

The matter involves a batch of appeals filed under Section 173(1) of the Motor Vehicles Act, 1988 against the judgment and award dated 31.12.2011 pass...

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Bombay High Court Hears Challenge to Tender Condition Preferring State-Registered Tank Trucks in LPG Transportation Contracts. Transporters Challenged Preference Given to State-Registered Tank Trucks as Arbitrary and Violative of Section 46 of Motor Vehicles Act, 1988.

The petitioners, transporters from Gujarat, challenged a condition in the e-tender floated by Indian Oil Corporation Limited for Bulk LPG transportati...

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Bombay High Court Allows Cross-Examination in Customs Show Cause Proceedings - Right to Cross-Examine Witnesses Whose Statements Are Relied Upon Is a Fundamental Principle of Natural Justice

The petitioner, Kalpena Industries Limited, a company incorporated under the Companies Act, 1956, engaged in manufacturing polyethylene/polypropylene ...

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Bombay High Court Stays Tender Process for DPD Transport Solution — Transporters' Association and Importer Challenge Monopolistic Selection. Interim Order Prevents JNPT from Proceeding with Tender for Selection of Five Transporters, Protecting Existing Rights Pending Final Hearing.

The dispute arose from a tender notice dated 23 March 2017 issued by the Jawaharlal Nehru Port Trust (Respondent No. 2) for selection of transporters ...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Case — Tribunal's Deletion of Section 41(1) Addition Upheld. Remission of Transport Liability Not Taxable as Assessee Failed to Prove Cessation of Liability.

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), Panaji Benc...