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Bombay High Court Quashes Reassessment Notice for Lack of Jurisdiction and Limitation — Income Tax Act, 1961 Sections 147, 148, 148A, 149, 151. Reassessment notice issued beyond limitation period and without fresh information under Explanation 1 to Section 148 is invalid.

The petitioner, Godrej Industries Ltd., challenged a show cause notice dated 24th May 2022 under Section 148A(b), an order dated 31st July 2022 under ...

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High Court of Karnataka Considers Rejection of Plaint in Suit for Specific Performance of Granted Land Subject to Non-Alienation Condition. Court Examines Whether Agreement to Sell Executed During Non-Alienation Period is Void Under Karnataka SC/ST Act, 1978.

The civil revision petition arose from an order of the trial court rejecting the petitioners' application to reject the plaint in a suit for specific ...

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High Court of Bombay Hears Builders' Challenge to Provident Fund Coverage of Casual Construction Workers. Para 26(2) Amendment to Provident Fund Scheme Removes Waiting Period, Requiring Membership from Date of Joining.

Three writ petitions were filed by builders—Sandeep Dwellers Pvt. Ltd., M/s. R.B. Constructions, and Builders Association of India with its members�...

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Bombay High Court Allows Petitions Challenging Levy of Entry Tax on Natural Gas Under Maharashtra Entry Tax Act, 2002 — Holds That Natural Gas Is Not 'Goods' for Entry Tax Purposes When Supplied Through Pipelines

The judgment concerns four writ petitions filed by companies (Deepak Fertilisers and Petrochemicals Corporation Ltd., Smartchem Technologies Ltd., Emp...

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Bombay High Court Full Bench Examines Correctness of Century Textile Interpretation on 'Unprotected Worker' Under Maharashtra Mathadi Act. Referred Question Seeks to Determine Whether Only Casually Engaged Workers Are Covered by the Act Under Section 2(11).

The Bombay High Court Full Bench was constituted to resolve a conflict arising from differing interpretations of Section 2(11) of the Maharashtra Math...

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High Court of Karnataka Dismisses/Allows Appeals Against Interim Orders Restraining LCIA Arbitration in Convertible Debentures Dispute. Court Examines Whether Civil Suit to Restrain Arbitration is Maintainable Under Section 5 of Arbitration Act and Interprets Arbitration Clause.

The litigation arises from a dispute over a Compulsorily Convertible Debentures Subscription and Securities Holders Agreement dated 21.06.2013 between...