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Madras High Court Allows Revenue's Appeal on Retrospective Registration Under Section 12AA of Income Tax Act, 1961 — Tribunal's Retrospective Grant Set Aside. Registration Under Section 12AA Can Only Be Prospective from Date of Application, Not Retrospective....

The case involves an appeal by the Commissioner of Income Tax, Chennai against the order of the Income Tax Appellate Tribunal (ITAT) dated 09.08.2011. The respondent, Karandhai Tamil Sangam, a society...

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Madras High Court Allows Deduction Under Section 80IA for Income from Operation and Maintenance of Software Technology Park. The Court held that income from leasing out property with amenities constitutes business income eligible for deduction under Section 80IA of the Income Tax Act, 1961....

The appellant, M/s. Tidel Park Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 03.06.2013 for the a...

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Madras High Court Allows Revenue Appeal in Income Tax Registration Case — Assessee Not Entitled to Section 12AA Registration. Activities of Setting Up Effluent Treatment Plants for Leather Industry Constitute General Public Utility, Not Preservation of Environment, and Receipts Exceed Threshold Under Second Proviso to Section 2(15) of Income-Tax Act, 1961....

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) dated 28.03.2012, which had allowed registration under Section 12AA of the Income-Tax Act, 1961 to the assessee, Ambu...

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Madras High Court Dismisses Appeal Against Acquittal in Murder Case Due to Unreliable Dying Declaration and Hostile Witnesses. The deceased's dying declaration was not recorded by a Magistrate and lacked medical certification, making it insufficient to overturn the Trial Court's acquittal....

The case arises from a criminal appeal filed by the defacto complainant (father of the deceased) under Section 372 CrPC against the judgment of acquittal dated 02.04.2019 passed by the Additional Dist...

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High Court Dismisses Promotion Petition - No Fundamental Right to Promotion, Educational Qualification Criteria Upheld Under Constitution of India...

The petitioner filed a writ petition under Articles 14, 16, and 226 of the Constitution of India challenging the Gujarat Civil Services Tribunal's order dated 03.09.2011 that dismissed his appeal for ...

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High Court Quashes GST Registration Cancellation Order and Remands Matter for Fresh Consideration After Finding Violation of Natural Justice Principles ...

The petitioner challenged the cancellation of its GST registration by the Superintendent, Range III, Ahmedabad through a show-cause notice dated 04.08.2005 and final order dated 12.09.2025. The petiti...

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High Court Quashes Gujarat Secondary Education Tribunal Order and Remands Matter for Fresh Consideration on Maintainability - Petitioner Challenges Tribunal's Rejection of Preliminary Objection Regarding Application Filed by Unauthorized Person...

The High Court of Gujarat heard a petition challenging the Gujarat Secondary Education Tribunal's order that rejected the petitioner's preliminary objection regarding maintainability of an application...

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High Court Quashes Disciplinary Orders for Violation of Natural Justice -- Gujarat Panchayat Services Rules Violation Leads to Remand for Fresh Consideration...

The High Court of Gujarat quashed disciplinary orders imposing pension cuts on a deceased employee, finding violation of natural justice principles. The respondents failed to supply Gujarat Panchayat ...

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High Court Quashes Show Cause Notices in Tenancy Case Due to 33-Year Delay and Land Conversion -- Proceedings Under Bombay Tenancy Act Barred When Land Converted to Non-Agricultural Use...

The petitioners challenged show cause notices issued under Section 84C of the Bombay Tenancy and Agricultural Land Act, 1948 regarding land transactions from 1986 -- They argued the notices were issue...