Income Tax Act

The Special Director of Enforcement imposed a penalty on Ketan V. Parekh and others under the Foreign Exchange Management Act, 1999. The appellants filed appeals under Section 35 of the Act and sought condonation of a 1,056‑day delay, arguing that the time spent pursuing writ petitions in the Delhi High Court should be…

The Gujarat High Court, in a public‑interest litigation, directed the State to compensate trusts and institutions for religious places damaged in the 2002 communal riots and appointed special officers to assess claims. The State responded by framing an ex‑gratia scheme limiting assistance to Rs 50,000 per place, subjec…

Two consumer complaints were filed before the South Mumbai District Consumer Forum, and the opposite parties objected to the appearance of an authorized agent who was not an advocate. The High Court held that the Consumer Protection Act, 1986 permits parties to be represented by authorized agents and that this does not…

The Rajasthan Sales Tax Assessing Officer had assessed M/s Makkad Plastic Agencies at a 10% rate, which was later set aside by the Deputy Commissioner (Appeals) and then restored by the Rajasthan Taxation Board. The assessee filed a rectification application under Section 37 of the Rajasthan Sales Tax Act, 1994, prompt…

The Commercial Taxes Officer challenged the exemption claimed by M/s Bombay Machinery Store under Section 6(2) of the Central Sales Tax Act, 1956, arguing that the State’s circulars imposed a 30‑day time‑limit after which goods retained by a carrier were deemed to be constructively delivered, converting the inter‑state…

The appellant, a permanent driver at DAV Public School, was declared surplus and retrenched by the school’s Managing Committee in 2003. The school served a notice under Section 25F(a) of the Industrial Disputes Act but failed to send the statutory notice to the appropriate government authority under Section 25F(c) and …

The Supreme Court examined appeals by Delhi International Airport Ltd. (DIAL) and Mumbai International Airport Ltd. (MIAL) challenging tariff determinations made by the Airports Economic Regulatory Authority of India (AERA) under the Airports Economic Regulatory Authority of India Act, 2008. The key disputes involved t…

The appellants purchased Kisan Vikas Patras (KVPs) in joint names and, relying on an agent named Rukhsana, handed the certificates to her for transfer. Rukhsana encashed the KVPs at a different post office and received Rs. 25,54,000 in cash, which she kept. The appellants filed a consumer complaint; the NCDRC dismissed…

The case concerned the Delhi Tax Compliance Achievement Scheme (Amnesty Scheme) under Section 107 of the Delhi Value Added Tax Act, 2004. The Additional Commissioner, acting as the "Designated Authority", issued a show‑cause notice under clause 8 of the Scheme alleging false declaration by MIS Ahluwalia Contracts. The …

The State of Punjab appealed against the High Court’s decision that the Commissioner of Excise and Taxation could not extend the three‑year limitation period for passing a sales‑tax assessment after that period had expired. The assessee, M/s Shreyans Indus Ltd., had filed returns for assessment years 2000‑01 to 2003‑04…

Dr. Vinod Bhandari, Managing Director of a medical institute, was alleged to have conspired with Vyapam officials and middlemen to secure illegal admissions for undeserving candidates into MBBS courses, involving large sums of money and fraud. He was arrested in January 2014 and his bail applications were rejected by t…

The appellants, Kothari Industrial Corporation Ltd. and others, set up new industrial units attracted by a five‑year tariff concession under the Tamil Nadu Revision of Tariff Rates on Supply of Electrical Energy Act, 1978. A later notification (30‑April‑1982) altered the concession, stipulating it would not apply once …