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Gujarat High Court Dismisses Appeal of Legal Heir in Trust Property Dispute. Claim of Ownership and Adverse Possession Fails as Land Registered as Trust Property Under Gujarat Public Charitable Trust Act, 1950.

The appellant, Niteshbhai Bhanjibhai Khetiya, filed a first appeal under Section 96 of the Code of Civil Procedure, 1908 read with Section 72(4) of th...

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Bombay High Court Allows Petition of Sarpanch Challenging Removal Under Maharashtra Village Panchayats Act — Appellate Order Set Aside for Non-Application of Mind. Minister Failed to Consider Petitioner's Submissions, Violating Principles of Natural Justice Under Section 39(3) of the Act.

The petitioner, Vilas Bhagwat Jagtap, was elected as Sarpanch of Village Panchayat Mudegaon in October 2017. Due to political rivalry, respondent no. ...

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High Court of Bombay at Goa Allows Tax Appeal in Part on Demurrage Disallowance and Education Cess Deduction — Demurrage paid to non-resident buyers not taxable under section 172 of Income Tax Act, 1961 as occasional shipping; Education Cess allowable as deduction in year of payment.

The judgment concerns two tax appeals filed by Sesa Goa Limited against the Joint Commissioner of Income Tax, Range 1, Panaji Goa, arising from assess...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Block Assessment Case — Upholds Tribunal's Deletion of Additions. No substantial question of law arose as the Tribunal's findings of fact were based on appreciation of evidence under Section 158BC of the Income Tax Act, 1961.

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Mumbai, dated 05 Ju...

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Supreme Court Allows State's Appeal Against Quashing of Charge Sheet in Disproportionate Assets Case. Re-employment of Retired Police Officer as Joint Director Valid Under Article 162 of Constitution.

The Supreme Court dealt with appeals against the High Court's order quashing a charge sheet in a disproportionate assets case under the Prevention of ...

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Bombay High Court Upholds Maharashtra Fire Prevention Act, 2006 as Constitutionally Valid. Levy of fire prevention fee under Section 12 is a fee, not a tax, and the Act is within legislative competence.

The petitioners, Vidarbha Taxpayers Association and a citizen, filed a Public Interest Litigation challenging the constitutional validity of the Mahar...