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Posts by Rawlaw

Home - Archives for Rawlaw - Page 222

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Delhi High Court Rules Section 115JB Inapplicable to Electricity Companies Before 2012 Amendment: "MAT Provisions Do Not Apply to Companies Preparing Accounts Under Electricity Act"
Posted inNews

Delhi High Court Rules Section 115JB Inapplicable to Electricity Companies Before 2012 Amendment: “MAT Provisions Do Not Apply to Companies Preparing Accounts Under Electricity Act”

Court’s Decision The Delhi High Court dismissed the appeal filed by the Revenue and upheld the Income Tax Appellate Tribunal's (ITAT) decision that Section 115JB of the Income Tax Act,…
Posted by Rawlaw February 21, 2025
Bombay High Court Upholds Arbitral Award on Share Valuation and Compensation: "Minimal Judicial Interference, Arbitrator’s Findings Cannot Be Reopened Unless Perversity is Established"
Posted inNews

Bombay High Court Upholds Arbitral Award on Share Valuation and Compensation: “Minimal Judicial Interference, Arbitrator’s Findings Cannot Be Reopened Unless Perversity is Established”

Court’s Decision The Bombay High Court dismissed the appeal filed under Section 37 of the Arbitration and Conciliation Act, 1996 (ACA), challenging the arbitral award dated 5 April 2016. The…
Posted by Rawlaw February 21, 2025
Delhi High Court: Arbitrator’s Ruling on Crampon Compatibility Constitutes Interim Award— "Decision Can Be Challenged Under Section 34 of Arbitration Act"
Posted inNews

Delhi High Court: Arbitrator’s Ruling on Crampon Compatibility Constitutes Interim Award— “Decision Can Be Challenged Under Section 34 of Arbitration Act”

Court’s Decision The Delhi High Court found that the decision dated 18.11.2010 by the Sole Arbitrator, which dealt with the compatibility of the Crampons used by the Respondent with the…
Posted by Rawlaw February 21, 2025
Bombay High Court: Writ Petition Against IGST Demand and Limitation Extension Dismissed— "Statutory Remedies Must Be Exhausted First, Notification Can Be Challenged Separately"
Posted inNews

Bombay High Court: Writ Petition Against IGST Demand and Limitation Extension Dismissed— “Statutory Remedies Must Be Exhausted First, Notification Can Be Challenged Separately”

Court’s Decision The Bombay High Court dismissed the writ petition, holding that the petitioner must first exhaust the statutory appellate remedy against the Order-in-Original (O-I-O) dated August 26, 2024. The…
Posted by Rawlaw February 21, 2025
Delhi High Court: Wireless Access Points Using Only MIMO Technology Eligible for Duty Exemption— "‘MIMO and LTE Products’ Must Be Read Conjunctively, Not Disjunctively"
Posted inNews

Delhi High Court: Wireless Access Points Using Only MIMO Technology Eligible for Duty Exemption— “‘MIMO and LTE Products’ Must Be Read Conjunctively, Not Disjunctively”

Court’s Decision: The Delhi High Court dismissed the Revenue’s appeal, ruling in favor of the respondent (Ingram Micro). The court upheld the decision of the Customs, Excise, and Service Tax…
Posted by Rawlaw February 21, 2025
Bombay High Court: Writ Petition Against ₹83.18 Crore Customs Duty Demand Dismissed— "Statutory Appeal Before CESTAT Must Be Exhausted, Mere Allegation of Perversity Cannot Justify Bypassing Alternative Remedy"
Posted inNews

Bombay High Court: Writ Petition Against ₹83.18 Crore Customs Duty Demand Dismissed— “Statutory Appeal Before CESTAT Must Be Exhausted, Mere Allegation of Perversity Cannot Justify Bypassing Alternative Remedy”

Court’s Decision: The Bombay High Court dismissed the writ petition challenging the Order-in-Original (OIO) issued by the Commissioner of Customs, Mumbai, which imposed a customs duty demand of ₹83.18 crores…
Posted by Rawlaw February 21, 2025
Delhi High Court: Section 115JB Inapplicable to Electricity Companies Before 2012— "MAT Provisions Cannot Apply Where Machinery Provisions Are Inoperable"
Posted inNews

Delhi High Court: Section 115JB Inapplicable to Electricity Companies Before 2012— “MAT Provisions Cannot Apply Where Machinery Provisions Are Inoperable”

Court's Decision: The Delhi High Court ruled in favor of the assessee (electricity distribution company), confirming that the provisions of Section 115JB of the Income Tax Act, 1961 (MAT provision),…
Posted by Rawlaw February 21, 2025
Bombay High Court: Tax Authorities Cannot Issue Fresh Demand Notice Without Challenging Previous Appellate Order— "No Final Order Until 2021 Ruling is Set Aside or Stayed"
Posted inNews

Bombay High Court: Tax Authorities Cannot Issue Fresh Demand Notice Without Challenging Previous Appellate Order— “No Final Order Until 2021 Ruling is Set Aside or Stayed”

Court’s Decision The Bombay High Court ruled that while the tax authorities could proceed with adjudicating the show cause notice issued to the petitioner, they were barred from passing or…
Posted by Rawlaw February 21, 2025
Delhi High Court Upholds Borrowers' Right to Personal Hearing Before Fraud Classification: "Audi Alteram Partem Cannot Be Excluded Under RBI Directions"
Posted inNews

Delhi High Court Upholds Borrowers’ Right to Personal Hearing Before Fraud Classification: “Audi Alteram Partem Cannot Be Excluded Under RBI Directions”

Court’s Decision The Delhi High Court dismissed the appeal filed by the financial institution against the judgment of the Single Judge, which allowed borrowers to request a personal hearing before…
Posted by Rawlaw February 21, 2025
Kerala High Court Directs Inclusion of Student Team in State Kalolsavam: Rules Appeal Committee’s Failure to Disclose Marks Violated Procedural Fairness, Upholds Transparency in Competitive Evaluations, and Reinforces Principles of Natural Justice
Posted inNews

Kerala High Court Directs Inclusion of Student Team in State Kalolsavam: Rules Appeal Committee’s Failure to Disclose Marks Violated Procedural Fairness, Upholds Transparency in Competitive Evaluations, and Reinforces Principles of Natural Justice

1. Court’s Decision: The Kerala High Court allowed the writ petition filed by the petitioner. The court found that the Appeal Committee's failure to include specific details about the marks…
Posted by Rawlaw February 20, 2025

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