Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Legislative competence, the constitutional validity and the vires of the Himachal Pradesh Water Cess on Hydropower Generation Act, 2023 - The court concluded that the levy of water cess on hydropower generation by the Himachal Pradesh government is essentially a tax on the generation of electricity, not merely on the use of water. This determination was based on the analysis that the cess varies with the quantum of electricity generated rather than the quantity of water drawn, indicating that the essence of the tax relates to electricity generation. Therefore, the Act was deemed beyond the legislative competence of the State, as it encroached upon the domain reserved for the Parliament under the Constitution, specifically under entries related to taxation and electricity in the Union List.
Legislative competence, the constitutional validity and the vires of the Himachal Pradesh Water Cess on Hydropower Generation Act, 2023 - The court concluded that the levy of water cess on hydropower generation by the Himachal Pradesh government is essentially a tax on the generation of electricity, not merely on the use of water. This determination was based on the analysis that the cess varies with the quantum of electricity generated rather than the quantity of water drawn, indicating that the essence of the tax relates to electricity generation. Therefore, the Act was deemed beyond the legislative competence of the State, as it encroached upon the domain reserved for the Parliament under the Constitution, specifically under entries related to taxation and electricity in the Union List.
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