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Supreme Court Allows Appeals By Appellants. Against State Of Gujarat Ors. -- Holds Construction Equipment Not Motor Vehicles Under Motor Vehicles Act, 1988 -- Exempts From Registration And Tax Under Gujarat Motor Vehicles Tax Act, 1958

The Supreme Court examined whether various construction equipment used by cement manufacturers within their factory premises constitute 'motor vehicle...

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Supreme Court Upholds Enhanced Share Valuation, Awards Interest at 6% Pre-Decree and 9% Post-Decree in Decades-Old Dispute. Balancing Equity and Commercial Realities: SC Modifies Interest Rates in Rajasthan State Mines Share Acquisition Case

Valuation of Shares – The Supreme Court affirmed the High Court’s valuation of shares at ₹640 per share, rejecting the State’s objections. Th...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Supreme Court Addresses Misconduct by Advocates-on-Record and Senior Advocates; Calls for Reforms in Senior Advocate Designation Process

Court Emphasizes Ethical Standards, Accountability, and the Need for Robust Guidelines to Uphold Integrity in the Legal Profession The court recalle...

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Interpretation of Government Notification on Exemption of Conversion Fees for Land Reclamation under the Kerala Conservation of Paddy Land and Wetland Act, 2008

The Supreme Court held that the exemption under the Notification applies only to lands up to 25 cents and cannot be extended to larger holdings. The ...

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Supreme Court upheld High Court’s ruling that service tax on lottery distributors is unconstitutional under Entry 62, List II of the Constitution of India.

Constitution of India, 1950 – Article 246, Article 248, Entry 62 List II – Finance Act, 1994 – Lotteries (Regulation) Act, 1998 – The Supreme ...

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Delegation of Transport Permits Upheld. Supreme Court validates repeal of the Karnataka Contract Carriages (Acquisition) Act, 1976 and upholds the delegation of permit-granting powers to the Secretary, STA.

Validity of the 2003 Repeal Act – Upheld. The Supreme Court ruled that the Karnataka Legislature had full competence to repeal the 1976 Act without ...

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Supreme Court Restores State's Right to Levy Royalty on Minor Minerals. The state of Punjab is entitled to levy royalty on brick earth excavation, irrespective of ownership disputes.

The Supreme Court clarified the State Government's authority to levy royalty on the excavation of minor minerals under the Mines and Mineral (Regulati...

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"High Court Invalidates Reassessment Notice Against Shri Saibaba Sansthan Trust Shirdi" "Reassessment quashed due to lack of new tangible material."

The Bombay High Court held that reopening of assessments under Section 147 of the Income Tax Act, 1961, based on material already scrutinized during t...

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"High Court of Judicature at Bombay Condoned Delay in Form 9A Filing, Emphasizes Judicial Empathy Under Section 119(2)(b)" "Justice for Trusts: Procedural Delays Excused to Mitigate Hardship in Income Tax Compliance"

The petitioner, a registered charitable trust, sought condonation of delay in filing Form 9A under Section 119(2)(b) of the Income Tax Act, 1961, whic...