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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe. Transfer of Development Rights Not Constituting Transfer Under Section 2(47) of Income Tax Act, 1961.

The petitioner, Late Bharat Jayantilal Patel (since deceased through legal heir Smt. Minal Bharat Patel), challenged a notice issued under Section 148...

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High Court of Karnataka Quashes Tribunal Order in Police Recruitment Case — Squint Eye Condition Not Absolute Bar. Squint eye condition does not automatically disqualify a candidate for police ministerial services; medical fitness must be assessed on merits.

The petitioner, Chetankumar M.N., applied for recruitment to the Karnataka State Police (Ministerial Services). He was found to have a squint eye, and...

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Bombay High Court Dismisses Licensee's Writ Petition Challenging Eviction Order Under Maharashtra Rent Control Act, 1999 — Petitioner Failed to Satisfy Requirement of Section 43(4)(a) for Leave to Defend. Licensee Cannot Claim Tenancy Rights After Expiry of Leave and License Agreement.

The petitioner, Amitabh Nigam, was a licensee of a flat owned by the respondents, Amit Sharma and Shiwani Sharma, under a registered leave and license...

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Supreme Court Allows Appeal of Resolution Professional in IBC Moratorium Dispute. Section 14(1)(d) of Insolvency and Bankruptcy Code, 2016 prohibits owner from recovering property occupied by corporate debtor during moratorium, even under joint development agreement.

The appeal arose from a dispute concerning the interpretation of Section 14(1)(d) of the Insolvency and Bankruptcy Code, 2016 (IBC). The appellant, Ra...

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Bombay High Court Quashes Cancellation of Dramatic Performance Licence in Tamasha Case — District Magistrate Exceeded Jurisdiction Under Section 33 of Bombay Police Act, 1951. Licence Cancellation for Alleged Obscenity Set Aside as Magistrate Failed to Apply Mind and Acted on Extraneous Considerations.

The petitioner, Renuka Loknatya Tamasa Mandal, a cultural organization engaged in Tamasha performances, held a licence under Section 33 of the Bombay ...

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Karnataka High Court Allows Online Liquor Delivery Platform in Excise License Dispute. The court held that the petitioner's order processing and delivery services do not amount to 'sale' under the Karnataka Excise Act, 1965, and quashed the Excise Commissioner's letter demanding a license.

The petitioner, Hip Bar Pvt. Ltd., is a company incorporated under the Companies Act, 2013, offering a semi-closed prepaid payment instrument (mobile ...

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Bombay High Court Allows Second Appeal in Railway Licence Plot Dispute — Courts Below Failed to Consider Admission Under Order VIII CPC. Refund of Rs.50,050 with 18% Interest Upheld as Railway's Admission of Receipt Not Denied.

The original plaintiff, Bhika s/o Antu Kale, a retired Railway servant, filed Regular Civil Suit No.996 of 1987 against the Railways for possession an...

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Supreme Court Upholds High Court Decision Declaring Licence Fees Ultra Vires under U.P. Municipalities Act, 1916. Imposition of Rs. 30/- and Rs. 51/- Licence Fees on Rickshaw Owners and Drivers Lacked Sufficient Quid Pro Quo, Rendering Bye-Laws Invalid.

The dispute arose from bye-laws framed by the Nagar Mahapalika, Varanasi (Municipal Board) under the U.P. Municipalities Act, 1916, imposing annual li...

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Bombay High Court Allows Petition Under Section 11 of Arbitration Act to Appoint Arbitrator Despite Alleged Non-Payment of Stamp Duty on Agreement. Court holds that stamp duty is a fiscal matter and not a bar to appointment of arbitrator under Section 11 of the Arbitration and Conciliation Act, 1996.

The petitioner, Lloyds Realty Developers Limited, filed a petition under Section 11 of the Arbitration and Conciliation Act, 1996 seeking appointment ...