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Bombay High Court Allows CSR Expenditure Deduction Under Section 37(1) of Income Tax Act, 1961 — CSR Expenditure Held to Be Incurred Wholly and Exclusively for Business Purposes. Reassessment Notice Under Section 148 Quashed as Based on Change of Opinion.

The petitioner, Voltas Limited, a company engaged in air conditioning and refrigeration business, filed its return of income for Assessment Year 2015-...

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Bombay High Court Quashes Agreement for Sale of Open Amenity Space by Municipal Corporation to Private Developer. Municipal Corporation Cannot Alienate Public Amenity Space Reserved Under Development Plan Without Following Statutory Procedure Under Maharashtra Regional and Town Planning Act, 1966.

The petitioner, Prashant Bhagwantrao Palande, a resident of Mira Road, filed a writ petition under Article 226 of the Constitution of India challengin...

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Bombay High Court Dismisses Petition Challenging Demolition of Sheds by Municipal Corporation. Petitioner Failed to Produce Authorization Under Section 351 of Mumbai Municipal Corporation Act, 1888, Hence Demolition Upheld.

The petitioner, M/s Sub Vijay International Pvt Ltd, owned property bearing CTS No. 11A in Aksa, Borivali, Mumbai. On 13th April 1999, the Deputy Cont...

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Supreme Court Upholds State Government's Power to Reorganize Khands and Terminate Kshettra Samities under U.P. Kshettra Samities and Zila Parishads Adhiniyam, 1961. Delegation of Such Power to Executive is Not Excessive and Does Not Violate Article 14.

The appellant, Ayodhya Prasad Vajpai, was elected Pramukh of a Kshettra Samiti, with a term of five years. The Government of Uttar Pradesh issued two ...

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Supreme Court Examines Constitutionality of Prohibitory Orders Under Section 144 CrPC Restricting Public Assembly. Judgment Clarifies That Reasonable Restrictions on Speech and Assembly Must Be Just, Fair and Reasonable Under Articles 19 and 21.

The Supreme Court initiated a suo motu criminal writ petition regarding the incident at Ramlila Maidan on 4-5 June 2011, involving the imposition of p...