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Supreme Court Quashes High Court's Order in Tax Assessment Writ Petition Due to Statutory Remedy Foreclosure. High Court Exceeded Jurisdiction by Entertaining Writ Petition After Statutory Appeal Was Dismissed as Time-Barred Under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005.

The dispute arose from a tax assessment order dated 21.6.2017 passed by the Assistant Commissioner of Commercial Taxes against the respondent, a regis...

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Supreme Court Dismisses Appeals of Generating Company and State Utility in Electricity Tariff Dispute. Deemed Generation Incentive Not Payable After 1995 Notification; Supplementary Agreement Bars Retrospective Interest on Deemed Loan.

The Supreme Court dismissed two appeals arising from a common order of the Appellate Tribunal for Electricity (APTEL) concerning a power purchase agre...

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Supreme Court Dismisses Appeal in Urban Land Ceiling Case — Possession Validly Taken Under Section 10(5) of ULC Act Before Repeal. Application Under Section 21 Was Barred by Limitation, and Repeal Did Not Affect Lands Where Possession Was Already Taken.

The appeal arose from a dispute concerning surplus land under the Urban Land (Ceiling and Regulation) Act, 1976. The appellants, legal representatives...

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Supreme Court Restores Murder Conviction in Land Dispute Case. High Court's Conversion to Grievous Hurt Set Aside as Accused Was Aggressor, Not Acting in Private Defence.

The case arises from a land dispute in village Gowa Khurd, Nagaur, Rajasthan. On 14.8.1981, an altercation occurred between the complainant party and ...

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Supreme Court Allows Employer's Appeal in Gratuity Dispute — Trust Deed and Scheme Capped Gratuity at Statutory Limit Under Payment of Gratuity Act, 1972. Employer's Gratuity Scheme Did Not Abandon Statutory Ceiling; Employee Entitled Only to Statutory Maximum.

The appeal arose from a dispute between BCH Electric Limited (appellant-employer) and Pradeep Mehra (respondent-employee) regarding the quantum of gra...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...