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The Bombay High Court upheld the constitutional validity of a 2014 amendment to the Maharashtra Entertainments Duty Act, 1923which empowers the State to levy entertainment duty on “convenience fees” exceeding ₹10 charged by cinema owners or online ticketing platforms for facilitating the online purchase of movie tickets. The Division Bench of Justice M.S. Sonak and…
The Supreme Court on Tuesday upheld a Gujarat High Court order that had quashed Gujarat stamp department’s ₹7.64 crore penalty imposed on Vodafone Idea Telecom Infrastructure, formerly known as Vodafone Towersunder Section 39(l)(b) of the Gujarat Stamp Act1958. The HC had set aside the penalty imposed by the Chief Controlling Revenue Authority as being disproportionate,…
However, in recent years, this document has been the subject of numerous debates and challenges, undergoing several revisions to reflect the evolving infrastructure landscape. One such critical issue which impacts the entire business model of PPPs is the application of stamp duty on the agreement. This article aims to analyse the stamp duty obligations applicable…
Every litigant ought to be afforded an opportunity of deciding the issue involved on merits without the same being scuttled on mere technicalities In the said backdrop, if the decision in Smt. Garuda Sakuntala (supra), as relied upon by the learned advocate for the appellants – plaintiffs is taken into consideration, it held therein that,…
The Delhi High Court has made it clear that the Customs authority cannot, in absence of some evidence, decline refund of excess duty paid by a trader when the latter furnishes certificates from a qualified chartered accountant in support of its case. A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta thus…
Image Source – https://shorturl.at/qqIYp This article is written by Swarnav Biswas pursuing US Technology Law and Paralegal Studies: Structuring, Contracts, Compliance, Disputes and Policy Advocacy from LawSikho. This article is published by Anshi Mudgal. Introduction The concept of duty of care is one of the foundational concepts in tort law globally for most of the…
In a landmark judgment delivered on 23 June 2025, the Kerala Excessive Court docketby Justice P.V. Kunhikrishnanposed a compelling ethical and authorized query: “As soon as a rowdy, all the time a rowdy?” This query lay on the coronary heart of Nixon v. The City Police Commissionera case that serves not simply as a judicial…
