Income Tax Law – Section 33AC and Section 80-I Interaction – Interpretation of Income Tax Act Provisions in Shipping Industry Context – Deduction Computation Clarified – The High Court of Bombay examined whether the deduction under Section 33AC of the Income Tax Act, 1961, for a reserve created by a shipping company to acquire a new ship, should be subtracted from the profi...
Consumer Law – Appeal and Limitation – Appeal filed by National Insurance Co. Ltd. against order of District Consumer Disputes Redressal Commission – Appeal filed with a delay of 36 days – Application for condonation of delay dismissed due to lack of sufficient cause – Delay attributed to procedural reasons not justified [Paras 1-24].
Limitation and Suffi...
Civil Procedure – Remand Order – Appellate court quashed trial court's judgment and remanded case for fresh consideration – Appellant contended appellate court failed to specify new issues or necessity for additional evidence – High Court finds remand order lacks justification, sets it aside, and directs appellate court to decide appeal on merits [Paras 1-13].
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Jurisdiction under Article 227 – High Court's scope – Petitioner challenged ESI Court's order rejecting waiver of mandatory 50% deposit for contesting ESI contribution – High Court noted jurisdiction under Article 227 should not correct mere factual errors unless findings are perverse or unjust – No such perversity found [Paras 1-19].
Assessment of Contributions ...
Income Tax – Cancellation of Registration under Section 12A – Power of Commissioner – Retrospective Application – The Commissioner’s order to cancel the registration of the assessee trusts under Section 12A was challenged. The court examined whether the Commissioner had the power to cancel such registration before the amendment of Section 12AA(3) in 2010, which explic...
Co-operative Societies – Amendment of Rules – Petitioners challenged amendments made by the Registrar acting as an Administrator – Claimed amendments were illegal and contrary to the 1961 Act and 1963 Rules – Court found Registrar's actions to be a colourable exercise of power – Administrator cannot take policy decisions or amend rules unilaterally – Amendme...
Taxation Law - Goods and Services Tax – Maintainability of Writ Petition against Show Cause Notice – Limited Jurisdiction – A writ petition challenging a Show Cause Notice under Section 74 of the CGST/WBGST Act is not maintainable unless the notice is wholly without jurisdiction or ex-facie perverse. Procedural grievances, such as alleged non-consideration of replies, can be addr...
Administrative Law – Regularization of Temporary Employees – Tribunal ordered to prioritize candidates from the ranked list for engagement on a temporary basis – Directions challenged on grounds of violating Supreme Court's dicta on regularization (Uma Devi case) – Tribunal’s order found non-maintainable due to lack of affected parties' participation – K...
Issuance of Summons – Section 81 of TNVAT Act – Summons issued to petitioners to produce various financial and transactional documents for detailed scrutiny – Petitioners argued that such summons under Rule 16(1) applies only to third parties, not to assesses – Court rejected this contention, clarifying that Section 81 empowers issuance of summons to any person, including a...
Arbitration – Appointment of Arbitrator – The applicants sought the appointment of a neutral arbitrator, challenging the named arbitrator's eligibility on the grounds of a professional relationship with the respondent. The court held that an arbitrator's ineligibility under Section 12(5) of the Act, read with the Seventh Schedule, terminates the mandate of the arbitrator, and t...