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Bombay High Court Upholds Capital Gains Treatment for Land Sale by Estate Administrator — Assessee Not a Trader in Land. Surplus from sale of inherited land held as capital gain, not business income, under Income Tax Act, 1961.

The case involved a reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue, challenging the Tribunal's decision th...

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Jurisdictional Limits on State Interference in Land Rights: State of West Bengal v. Jai Hind Pvt. Ltd., Civil Appeal No. 7407 of 2012

The case arose from a dispute involving land/tenancy rights and administrative interference by State authorities in West Bengal. The High Court had se...

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Bombay High Court Allows Appeal in Land Acquisition Compensation Case — Enhances Compensation Rate from Rs.10 to Rs.30 per sq m. Market value determined based on comparable sale instances and potential for non-agricultural use despite tenancy restrictions.

The appellant, Albert Fernandes, owned two parcels of land (3500 sq m and 2100 sq m) in Loutolim, Goa, which were acquired by the Special Land Acquisi...

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Supreme Court Allows Appeals in Land Ownership Dispute, Quashing Bombay High Court PIL Judgment. Revenue Minister's Recall of Ex Parte Order Upheld as Violative of Natural Justice Under Section 258 Maharashtra Land Revenue Code, 1966, and Appellants' Title Established Based on 1894 Deed.

The appeals arose from a Bombay High Court judgment in a Public Interest Litigation concerning ownership of land admeasuring 5 acres and 20 gunthas in...

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Supreme Court Upholds Preferential Right of Heir Under Section 22 of Hindu Succession Act in Agricultural Land Dispute. Section 22 Applies to Agricultural Land as Succession is a Concurrent Subject and Section 4(2) Omission Confirms Uniform Application.

The appeal arose from a dispute between two brothers, Santokh Singh and Nathu Ram, who inherited agricultural land from their father. An arrangement f...

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Bombay High Court Delivers Common Judgment in Letters Patent Appeals Against Dismissal of Writ Petitions in Land Lease Resumption Case — Outcome Not Stated in Provided Excerpt

The dispute pertained to a plot of land in Bandra, Mumbai, originally leased by the Secretary of State for India in 1906 to Mrs. E.J. Menesse and othe...