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W.A.No.3582 of 2024

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Bombay High Court Allows Writ Petition for Duty Credit Scrips Under Target Plus Scheme. Export House with 119.34% Incremental Growth Entitled to 15% Duty Credit on Incremental Exports Under Target Plus Scheme.

The petitioner, Ram Ratna International, a partnership firm engaged in manufacturing and exporting electrical cables and equipment, was categorized as...

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Supreme Court Allows Union of India's Appeals in National Highways Act Land Acquisition Cases — Section 3J Not Violative of Article 14. The Court held that the non-grant of solatium and interest under the National Highways Act, 1956 is not discriminatory and the Act is a complete code.

The Supreme Court, in a batch of appeals filed by the Union of India, considered the validity of the non-grant of solatium and interest under the Nati...

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Bombay High Court Allows Assistant Teachers' Petitions for Revised Pay Scales in Aided Schools. Teachers in Private Aided Schools Entitled to Same Pay Scales as Government Employees Under Maharashtra Employees of Private Schools Act, 1977.

The judgment concerns two writ petitions filed by assistant teachers working in private aided schools in Maharashtra. The petitioners sought direction...