Search Results for "Transaction Value"

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Supreme Court

Supreme Court Allows Appeal of Company in Consumer Protection Case and Remands to NCDRC for Merits Decision. The Court held that deposit of surplus funds in a fixed deposit by a company does not automatically constitute commercial purpose under Section 2(1)(d) of Consumer Protection Act, 1986, requiring examination of dominant intention, and allegations of fraud do not oust consumer forum jurisdiction if deficiency in service is alleged.

19 Mar 2026

The appeal arose from a judgment and order of the National Consumer Disputes Redressal Commission (NCDRC) dated 13.03.2023, which dismissed the appell...

High Court

High Court of Karnataka Dismisses Appeals in Land Acquisition Arbitration Cases -- Appellants Failed to Prove Grounds Under Arbitration and Conciliation Act, 1996 for Setting Aside Arbitral Awards

28 Jan 2026

The High Court of Karnataka dismissed multiple Miscellaneous First Appeals filed by landowners against arbitral awards related to land acquisition by ...

Supreme Court

"Supreme Court's Landmark Decision on Valuation Under Central Excise Act, 1944: Bharat Petroleum vs. Commissioner of Central Excise" "Defining Transaction Value in the Sale of Petroleum Products Between Public Sector Undertakings Under the Central Excise Act."

20 Jan 2025

The judgment clarifies the determination of "transaction value" under Section 4(1) of the Central Excise Act for sales made between public sector oil ...

High Court

Court Orders Bank to Refund Rs. 76.9 Lakhs in Unauthorized Transaction Case. Judgment Reinforces Zero Liability for Customers Reporting Unauthorized Transactions Promptly

13 Jun 2024

In a case involving unauthorized electronic banking transactions, the court ruled that the bank (Respondent No. 2) must refund Rs. 76,90,017/- to Phar...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

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