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Bombay High Court Allows Appeal in Income Tax Case — Reassessment Notice Invalid Beyond Four Years Without Allegation of Non-Disclosure. Arbitration Award Receipt Held as Capital Receipt, Not Income Under Section 147 of the Income Tax Act, 1961.

The appellant, Ramona Pinto, an individual, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 2nd April 2018 pass...

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Bombay High Court Allows Writ Petition Challenging Rejection of Lower TDS Certificate Under Section 195(2) of Income Tax Act, 1961. Court holds that Assessing Officer must consider application on merits and cannot reject it solely because non-resident seller had not filed tax returns.

The petitioner, Rohan Developers Pvt. Ltd., a company engaged in property development, sought to purchase a 1/8th undivided share in a property from M...

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Bombay High Court Grants Summary Judgment in Favor of Builder/Promoter in Summary Suit for Recovery of Maintenance Charges Under MOFA Agreement. Defendant's Failure to File Reply to Summons for Judgment Leads to Decree for Claimed Amount with Interest.

The plaintiff, Sai Om Petro Specialities Ltd., a builder/promoter, filed a summary suit against the defendant, M Industries, for recovery of alleged m...

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Bombay High Court at Goa Dismisses Second Appeal in Property Partition Suit — Upholds Concurrent Findings of Courts Below. Co-owner Cannot Claim Adverse Possession Against Another Co-owner Without Ouster.

The case involves a family dispute over property among siblings. The appellants, who are co-owners of the suit property, filed a suit for partition an...

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Bombay High Court Dismisses Writ Petition Challenging EPF Recovery Proceedings Against Corporate Debtor Under IBC Moratorium. Held that Section 14 of IBC does not bar EPF recovery proceedings under Section 7A of EPF Act as they are not 'assets' of corporate debtor but trust money.

The petitioner, Galvanotek Industries Private Ltd., a corporate debtor undergoing insolvency resolution under the Insolvency and Bankruptcy Code, 2016...

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Bombay High Court Dismisses Tenants' Revision in Eviction Suit Based on Bona Fide Requirement — Concurrent Findings of Courts Below Upheld. Subsequent Induction of New Tenant in Adjacent Shop Not Relevant as It Was Not Part of Suit Property.

The case involves a suit for eviction filed by the owners (plaintiffs) against the tenants (defendants) in respect of two shops, on the ground of bona...

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Gujarat High Court Dismisses Insurance Company's Appeal in Motor Accident Claim — Upholds Compensation for Death of Pillion Rider Due to Negligent Driving. Court Confirms That Medical Expenses Incurred for Treatment of Injured Claimant Who Later Died Are Recoverable Under Motor Vehicles Act, 1988.

The case arises from a motor accident on 03.02.2019 involving a motorcycle (GJ-12-AV-2141) and a dumper (GJ-12-AZ-7755). The dumper, driven rashly and...