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Supreme Court Upholds Exclusion of VAT and Unclaimed Purchases in Taxable Turnover Calculation. State of Gujarat's Appeal Dismissed; High Court and Tribunal's Interpretation of GVAT Act Affirmed

The Appellant challenged the High Court of Gujarat's judgment affirming the Gujarat Value Added Tax Tribunal's (Tribunal) decision in favor of Respond...

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Court Rules on Bar Council Enrolment Fees: Balancing Statutory Limits and Practical Necessities. Ensuring Accessibility and Fairness in Legal Profession Entry While Addressing Operational Costs

The judgment addresses the issue of whether the enrolment fees charged by State Bar Councils (SBCs) exceed the statutory limits set by Section 24(1)(f...

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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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"Exploring the Legal Framework on Political Defection and Local Governance in Maharashtra"

The judgment addresses the legal framework surrounding political defections at various levels of government, including local authorities such as munic...

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Supreme Court Overturns Tribunal Ruling, Declares Assam Resident Indian Citizen. Procedural Unfairness and Insufficient Evidence Lead to Landmark Judgment Ensuring Justice and Upholding Natural Rights

Md. Rahim Ali, declared a foreigner by the Foreigners Tribunal in Nalbari, Assam. Rahim Ali challenged this decision, presenting various pieces of evi...

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Supreme Court Directs Petitioners to High Courts Over Border Tax Dispute. Transporters and tour operators challenge State-imposed Border Tax; Supreme Court suggests State-level judicial recourse.

The appeal is a 117 petitions, primarily filed by transporters and tour operators, challenging the imposition of Border Tax/Authorization Fee by vario...

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Judicial Review of State Actions in Contractual Disputes: Evolution and Current Scope. From Traditional Boundaries to Modern Oversight: Ensuring Fairness and Transparency in State Contractual Matters

The evolution of judicial review in India regarding state actions in contractual and tender disputes. Historically, such disputes were seen as private...

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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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Supreme Court Upholds Rajasthan’s Authority to Collect Stamp Duty on Insurance Policies. Life Insurance Corporation of India’s Appeal Dismissed on Legislative Competence and Stamp Duty Compliance Grounds.

The Supreme Court of India ruled that the state of Rajasthan has the legislative competence to levy and collect stamp duty on insurance policies issue...

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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...