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Taxation Provisions: Section 17(2)(viii) and Rule 3(7)(i) of Income Tax Act. Navigating the Boundaries of Legislative Delegation and Ensuring Equity in Taxation

Income Tax Act, 1961 - Sections 17(2)(viii) and Rule 3(7)(i) - Constitutionality - Taxation of Fringe Benefits or Amenities - Essential Legislative Fu...

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Appeals under Section 173 of Motor Vehicle Act in Fatal Accident Case. Disputing Liability and Compensation.

Appeals filed under Section 173 of the Motor Vehicle Act against a judgment and award issued by the Motor Accident Claim Tribu...

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Non-Compliance with Section 38(3)(a)(ii) Delhi Value Added Tax Act, 2004, : Unjustified Retention of Refund Amounts

Examining the violation of refund processing timeline and the implications on the adjustment of default notices. The case revolves around the issue o...

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Supreme Court Affirms CESTAT's Ruling: Labelling Constitutes Manufacturing under Central Excise Law. The Supreme Court clarifies the interpretation of "manufacture" under Note 3 of Chapter 18 of the Central Excise Tariff Act, supporting the respondent's cenvat credit claim.

The Supreme Court addressed the issue of whether labelling goods amounts to "manufacture" under the Central Excise Tariff Act. The case revolved aroun...

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Supreme Court Upholds Tribunal’s Remand in Madura Coats Case: Prejudice Claim to be Argued Afresh. Appeal challenges modification of tribunal order; Supreme Court affirms remand with liberty for appellant to argue prejudice caused by non-furnishing of a document.

The Supreme Court addressed an appeal by Madura Coats Pvt. Ltd. against a High Court order that remanded a case to the Customs, Excise, and Service Ta...

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Supreme Court Validates NCLAT's Ruling on Financial Debt Classification under IBC. Global Credit Capital Limited and others deemed financial creditors in Mount Shivalik Industries Ltd. insolvency case.

The Supreme Court upheld the decision of the National Company Law Appellate Tribunal (NCLAT), confirming that the appellants are financial creditors u...

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Supreme Court: Promotional Trailers Do Not Create Contractual Obligations; No Deficiency in Service or Unfair Trade Practice. Creative Freedom in Art Protects Film Producers from Consumer Claims Regarding Missing Promotional Content.

The Supreme Court addressed whether a promotional trailer creates a contractual obligation or leads to an unfair trade practice under the Consumer Pro...

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Dismissed: Delhi High Court's Territorial Jurisdiction Affirmed in Dispute Involving Bhushan Steel, Arcadia Shipping, and TYO Trading Enterprises. Delhi High Court holds territorial jurisdiction valid, dismisses Arcadia's appeal on compartmentalizing transactions.

Appeal against the decision of the Delhi High Court's Division Bench was dismissed by the Supreme Court. The Court affirmed that the Delhi High Court ...

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Supreme Court Upholds Karikho Kri's Election in Arunachal Pradesh: Non-Disclosure of Assets Not Grounds for Invalidating Election. Supreme Court reverses High Court ruling, finds no substantial defect or corrupt practice in Karikho Kri's election despite asset non-disclosures.

The Supreme Court of India set aside a High Court ruling that had declared the election of Karikho Kri void due to non-disclosure of certain assets an...