Search Results for "appellate tribunal"

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High Court Dismisses Civil Revision Application Challenging Rejection of Plaint ...
Supreme Court Allows Subsidy Claim Under National Horticulture Board Scheme Due ...
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Search Results for "appellate tribunal"

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Supreme Court

Supreme Court Dismisses Appeals in Terminal Excise Duty Refund Dispute Under Foreign Trade Policy. Export Oriented Units Not Entitled to Refund as Procurement from Domestic Tariff Area Units Was Ab Initio Exempt from Excise Duty Under Paragraphs 6.2(b) and 6.11(c)(ii) of Foreign Trade Policy, 2009-2014.

4 Jan 2022

The dispute involved appeals by Export Oriented Units (EOUs) challenging the refusal of refund claims for Terminal Excise Duty (TED) paid on excisable...

Supreme Court

Supreme Court Partly Allows Appeals in Income Tax Dispute Over Disallowance of Fees and Taxes Under Section 40(a)(iib) of Income-tax Act, 1961. The Court upheld the High Court's finding that gallonage fee, licence fee, and shop rental for FL9 licences were disallowable as exclusive levies on a State Government undertaking, while those for FL1 licences were not exclusive, and surcharge on sales tax and turnover tax were not fees or charges under Section 40(a)(iib) of the Income-tax Act, 1961.

3 Jan 2022

The appeals arose from a common judgment of the High Court of Kerala in income tax matters involving Kerala State Beverages Manufacturing & Marketing ...

Supreme Court

Supreme Court Allows Appeals of Successful Resolution Applicant and Resolution Professional in IBC Case — Commercial Wisdom of CoC Upheld. NCLAT Order Set Aside as It Improperly Interfered with CoC's Decision to Accept H1 Bidder's Plan Despite Belated Revised Offer.

17 Dec 2021

The Supreme Court allowed the appeals filed by Ngaitlang Dhar (successful resolution applicant) and Amit Pareek (Resolution Professional) against the ...

Supreme Court

Supreme Court Allows Appeals in SAFEMA Forfeiture Case — Notice to Convict Not Mandatory When Property Held by Relatives. The Court held that proceedings against relatives under Section 6 of SAFEMA are independent and do not require prior notice to the convict.

14 Dec 2021

The Supreme Court of India heard appeals against a Madras High Court judgment that had set aside forfeiture orders under the Smugglers and Foreign Exc...

Supreme Court

Supreme Court Dismisses Appeal by Distribution Licensee, Holds Captive Users Not Liable for Additional Surcharge Under Section 42(4) of Electricity Act, 2003. Captive generation and open access for self-consumption are statutory rights under Section 9, not requiring State Commission permission, thus additional surcharge is not leviable.

10 Dec 2021

The case involves an appeal by Maharashtra State Electricity Distribution Co. Ltd. (the distribution licensee) against the order of the Appellate Trib...

Supreme Court

Supreme Court Enhances Compensation in Motor Accident Claim Case Due to Proper Application of Multiplier and Future Prospects. Deceased's income assessed at Rs.15,000 per month, multiplier of 16 applied, and 40% added for future prospects as per Pranay Sethi.

8 Dec 2021

The appeal arose from a motor accident claim where the deceased, Manoj Kumar Biswal, died in a vehicular accident on 09.05.2013. The claimants, his wi...

Supreme Court

Supreme Court Allows Land Owner's Appeal in Consumer Case, Holding No Joint Liability for Developer's Default. Collaboration Agreement and Tripartite Agreement Did Not Impose Obligation on Land Owner to Flat Buyers Under Consumer Protection Act, 1986.

7 Dec 2021

The appeals arose from a common judgment of the National Consumer Disputes Redressal Commission (NCDRC) allowing a complaint by flat buyers against a ...

Supreme Court

Supreme Court Reverses High Court Judgment in SARFAESI Act Case Due to Non-Compliance and Limitation. Bank's Auction Sale Upheld as Borrower's Challenge Was Time-Barred and Requests Did Not Trigger Statutory Obligations Under Section 13(3A) of SARFAESI Act, 2002.

3 Dec 2021

The dispute arose from proceedings under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SAR...

Supreme Court

Supreme Court Quashes ITAT Order Recalling Its Earlier Order Under Section 254(2) of Income Tax Act — Powers Limited to Rectification of Mistake Apparent from Record. The ITAT cannot re-hear the entire appeal on merits under the guise of rectification; the remedy against an erroneous order lies in appeal before the High Court.

3 Dec 2021

The case involves appeals by the Revenue against a common judgment of the Bombay High Court, which dismissed writ petitions challenging an order of th...

Supreme Court

Supreme Court Allows Fresh Resolution Process for Corporate Debtor Despite Default by Successful Resolution Applicant. Time Spent in Litigation Excluded to Uphold Maximisation of Asset Value Under Insolvency and Bankruptcy Code, 2016.

1 Dec 2021

The appeal arose from the corporate insolvency resolution process of Amtek Auto Limited, initiated under Section 7 of the Insolvency and Bankruptcy Co...

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