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High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Supreme Court Overrules PV Narasimha Rao, Holds Bribery Not Protected by Parliamentary Privilege — Legislators Who Accept Bribes for Speech or Vote Are Not Immune from Prosecution Under Articles 105(2) and 194(2) of the Constitution.

The Supreme Court of India, in a seven-judge bench decision, overruled its earlier majority judgment in PV Narasimha Rao v. State (CBI/SPE) (1998) 4 S...

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Bombay High Court Dismisses Teacher's Petition for Reinstatement as Headmistress Due to Lack of Prior Approval from Education Authorities. Appointment Without Approval Under Section 5 of Maharashtra Employees of Private Schools (Conditions of Service) Regulation Act, 1977 is Void Ab Initio.

The petitioner, Smt. Anupama Kishor Khanolkar, was appointed as an Assistant Teacher in respondent no.2 school on 12th June 1989. In July 1994, a vaca...

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Supreme Court Clarifies Scope of Merger Control Disclosure Obligations and Limits of CCI's Powers After Approval. The Court Emphasizes That CCI's Authority Must Be Traced to the Act and That Disclosure Must Present the Transaction in Substance.

The case arises from an appeal under Section 53T of the Competition Act, 2002, filed by Amazon.com NV Investment Holdings LLC before the Supreme Court...

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Bombay High Court Dismisses Trustees' Petition Challenging Appointment of Administrator for Shree Shanaishwar Devasthan Trust. Court upholds Collector's order under Section 41A of Maharashtra Public Trusts Act, 1950, finding no procedural irregularity.

The petitioners, trustees of Shree Shanaishwar Devasthan Trust (Shingnapur), filed a writ petition challenging the order of the Collector, Ahilyanagar...