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Bombay High Court Dismisses Revenue's Appeal in Service Tax Disallowance Case Under Section 43B of Income Tax Act. Tribunal's deletion of disallowance upheld as service tax liability had not accrued since amount not received from clients.

The present appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITA...

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Bombay High Court Dismisses Second Appeal in Land Suit — Concurrent Findings of Fact Not Disturbed Under Section 100 CPC. No Substantial Question of Law Arises as Courts Below Concurrently Held That Plaintiffs Failed to Prove Title and Possession Over Suit Land.

The appellants, original plaintiffs, filed a suit for declaration of title and possession over agricultural land. The trial court dismissed the suit, ...

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Bombay High Court Upholds Constitutional Validity of Section 129E Customs Act, 1962 Mandating Predeposit for Appeals. Challenge to Order-in-Original Dismissed as No Appeal Filed.

The Bombay High Court disposed of two writ petitions filed by Haresh Nagindas Vora and Sachin Laxmichand Shah, partners of M/s Bright International, c...

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Bombay High Court Dismisses Landlord's Writ Petition in Tenancy Dispute Under Hyderabad Tenancy Act. Ownership Acquired After 31 December 1958 Does Not Entitle Landholder to Seek Possession Under Section 44 of Hyderabad Tenancy and Agricultural Lands Act, 1950.

This writ petition arose from a tenancy dispute under the Hyderabad Tenancy and Agricultural Lands Act, 1950. The petitioner, Subhash Bagal, claimed t...

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High Court of Gujarat Dismisses Petition by Employer in Departmental Inquiry Case Due to Procedural Flaws. Tribunal's Order Quashing Dismissal Upheld as Inquiry Failed to Lead Oral Evidence, Violating Principles of Natural Justice Under Gujarat Civil Services Tribunal Rules.

The dispute involved a petition filed by the District Development Officer and another petitioner challenging the judgment of the Gujarat Civil Service...

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Supreme Court Restores Concurrent Findings of Revenue Authorities in Pond Land Dispute. High Court Exceeded Writ Jurisdiction Under Article 226 by Reappreciating Evidence Without Perversity.

The dispute pertains to Khasra No.103 (formerly Khasra No.84) in Ghaziabad, Uttar Pradesh. In 1970, the land was recorded as 'Johad (Pond)' in revenue...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

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Bombay High Court Quashes Show Cause Notices and Order in Cenvat Credit Case Due to Inordinate Delay. Recovery of Central Excise Duty for Periods 2007-2008 Barred by Limitation as Notices Issued After Unreasonable Delay of Over 13 Years.

The Petitioner, Godrej & Boyce Mfg. Co. Ltd., filed a writ petition before the Bombay High Court challenging five show cause notices issued between 20...