CESTAT Chandigarh rules that construction services for warehousing corporations are taxable under Finance Act 1994 if commercial use is possible, even for agricultural storage facilities.
Gauhati High Court holds that limitation goes to the root of jurisdiction; failure to frame issue despite specific plea renders award void. Key precedent from *Noharlal Verma* applied.
Bombay High Court holds that nomination under Section 30 of Maharashtra Cooperative Societies Act prevails over heirship certificates concerning unrelated deceased members.
Madhya Pradesh High Court holds that allegations of caste-based animus under SC/ST Act must be present at the time of offence; post-facto improvisation in statements cannot sustain charges.
Punjab and Haryana High Court holds that prior acquisition awards in the same revenue estate must be considered for market value determination under the Land Acquisition Act, 1894.
Andhra Pradesh High Court holds that landowners may object only to the three grounds under Section 15 of the LARR Act 2013; technical clearances are not mandatory for objection submission.
CESTAT clarifies that services like hair transplant and vitiligo treatment qualify as healthcare if aimed at restoring bodily function, not mere beautification. Key exemption rules under Notification 25/2012-ST.
CESTAT Hyderabad holds service tax cannot be imposed on construction services where flats are sold with separate construction agreements for personal use, clarifying classification under Works Contract.
Bombay High Court holds that excise authorities cannot demand differential licence fees based on unpublished census data, affirming statutory clarity under Rule 24 of Maharashtra Country Liquor Rules.
Bombay High Court holds that Section 41A of the Maharashtra Public Trusts Act does not empower Charity Commissioners to order public apologies unrelated to trust property or income.
ITAT Delhi holds that final assessment orders beyond 33-month statutory limit under Section 153 read with Section 144C are void, reinforcing strict compliance with tax timelines.
Bombay High Court holds that directors cannot be held personally liable for Employees' State Insurance dues under Section 45A; liability rests solely with the company.
Madhya Pradesh High Court grants anticipatory bail in SC/ST (POA) Act case, holding that Section 18 does not apply without caste-based animus. Key precedent for bail in false implication cases.
Supreme Court holds that only the Principal Civil Court or High Court with ordinary original jurisdiction can extend arbitral timelines under Section 29A, regardless of who appointed the arbitrator.
The Jharkhand High Court holds that bail cannot be cancelled merely for non-compliance with mediation settlement terms, reinforcing statutory confidentiality and established bail jurisprudence.