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Bombay High Court Allows Civil Revision in Eviction Suit — Lease Deed Not Duly Proved Under Evidence Act. Court holds that secondary evidence of a supplementary lease deed was inadmissible without proper foundation for leading secondary evidence under Section 65 of the Indian Evidence Act, 1872.

The case arises from a civil revision application challenging a judgment and decree of the appellate bench of the Court of Small Causes at Mumbai, whi...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case on Disallowance Under Section 14A and TP Adjustment on Guarantee Commission. ITAT's Restriction of Disallowance to Rs.1,00,000/- and Deletion of TP Addition Upheld as No Substantial Question of Law Arises.

The case pertains to an appeal filed by the Commissioner of Income Tax, Mumbai (the revenue) against the order of the Income Tax Appellate Tribunal (I...

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High Court of Karnataka Quashes BESCOM Demand Notices for Alleged Theft of Electricity Due to Lack of Evidence of Tampering. Meter found to be in working condition and no pilferage detected, demand set aside as arbitrary.

The petitioner, Vishwas Concrete Products Private Limited, is a company engaged in the business of running a concrete mixing industrial unit. It had t...

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Gujarat High Court Dismisses State Appeals in Land Acquisition Compensation Case, Upholds Enhanced Compensation for Claimants. Principle of parity applied as earlier group of appeals from same acquisition proceedings had already upheld enhanced compensation.

The Deputy Collector and Land Acquisition and Rehabilitation (Irrigation), Rajkot and others (appellants) filed multiple first appeals under Section 5...

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Supreme Court Dismisses NHAI Appeal in Highway Construction Contract Dispute. Arbitral Award for Additional Costs and Embankment Work Upheld as Not Patently Illegal.

The appellant, National Highways Authority of India (NHAI), awarded a contract to the respondent for construction of the Allahabad Bypass Project. Dis...

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Bombay High Court Quashes Additional Development Charges Demand by Nagpur Improvement Trust on Transferee of Regularized Plot. NIT Lacks Competency to Impose Additional Charges After Regularization Under Maharashtra Gunthewari Act, 2001.

The petitioner, Pramod Ganpatrao Pinge, challenged a demand notice issued by the Nagpur Improvement Trust (NIT) calling upon him to pay additional reg...

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High Court of Bombay at Goa Allows Tax Appeals in Income Tax Reassessment Case — Limitation for Reopening Assessment Under Section 147/148 of Income Tax Act, 1961. Reassessment Notices Quashed as Issued Beyond Four-Year Limitation Period Without Establishing Failure to Disclose Material Facts.

The case involves five tax appeals filed by M/s. Zephyr Biomedicals and M/s. Orchid Biomedical Systems against the Joint Commissioner of Income Tax, c...

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Supreme Court Adjudicates Appeal on Excise Duty Exemption for Cotton Fabrics Produced by Cooperative Society. Interpretation of Exemption Notifications under Rule 8 of Central Excises and Salt Act, 1944 at Issue.

The appellant, a textile dealer in Bombay, entered into an agreement with a registered cooperative society for weaving cotton fabrics on powerlooms ow...