Section 131 Electricity Act
Case BriefsTribunals/Commissions/Regulatory Bodies

“As per transfer scheme issued under Section 131 of Electricity Act 2003, the Distribution companies cannot be treated as successors in the interest of the Bihar State Electricity Boards in respect of any surplus found in the books of BSEB relating to the period prior to re-organisation.”

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Delhi High Court
Case BriefsHigh Courts

The expression “plant and machinery” has been defined by the Explanation appearing in Section 17(5) of CGST Act to mean apparatus, equipment and machinery fixed to earth by foundation or structural support. However, it specifically excludes telecommunication towers from the ambit of the expression “plant and machinery”.

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Rs 12 crore alimony
Case BriefsSupreme Court

The wife claimed that her husband’s net worth is Rs 5000 crores, but the Court decided to grant permanent alimony of Rs. 12 crores noting that the wife in the instant case has sought equalisation of status not just with the husband but also with his ex-wife and opined that this cannot be an acceptable approach.

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