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Supreme Court Upholds Ban on Apartmentalisation in Chandigarh Residential Plots to Preserve City's Original Character. Fragmentation of single dwelling units into multiple apartments violates Rule 16 of Chandigarh Estate Rules, 2007 and the Chandigarh Master Plan 2031.

The case involves a Public Interest Litigation filed by the Chandigarh Citizens Forum (appellants) against the Chandigarh Administration and others, s...

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Supreme Court Partially Strikes Down FCRA Amendment Act 2020 — Ban on Transfer of Foreign Funds and Mandatory Aadhaar Held Unconstitutional. The court upheld the requirement of a single FCRA account at SBI New Delhi as a reasonable regulatory measure to prevent misuse of foreign funds.

The judgment deals with a batch of writ petitions challenging the constitutional validity of certain amendments made to the Foreign Contribution (Regu...

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Bombay High Court Allows Revenue's Appeal in Income Tax Case on Interest Income Classification. Interest income from bank deposits, intercorporate deposits, call money, debentures, and from Income Tax Department held not to be business income for deduction under Section 80HHC of the Income Tax Act, 1961.

The Revenue Department filed appeals under Section 260-A of the Income Tax Act, 1961 against the orders of the Income Tax Appellate Tribunal (ITAT) fo...

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Bombay High Court Allows Appeal in Specific Performance Suit — Agreement to Sell Not Proved as Genuine. Court finds that the plaintiff failed to discharge burden of proving the agreement and that the defendant's possession was permissive, not as a prospective purchaser.

The appellant, M/s Multicon Builders, a registered partnership firm through its partner Suryakant Gendasingh Thakur, was the original defendant no.9 i...