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Madras High Court Allows Appeals of Travel Agencies in Service Tax Export Case — Services Rendered to Foreign Clients Abroad Constitute Export of Service Under Finance Act, 1994. Extended Period of Limitation Under Section 73 of Finance Act, 1994 Cannot Be Invoked Without Suppression or Fraud.

The Madras High Court allowed two appeals filed by M/s. Translanka Air Travels Pvt Ltd and M/s. ETA Travel Agency Pvt Ltd against orders of the Custom...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — Tribunal's Order Upheld for Lack of Substantial Question of Law. Penalty under Section 271(1)(c) of the Income Tax Act, 1961 for alleged concealment of income was deleted by the Tribunal on finding no deliberate concealment.

The case pertains to an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribu...

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Karnataka High Court Dismisses Writ Petition Filed by Company Against Government Order Fixing Market Value of Encroached Land and Demanding Payment of Rs. 982 Crores for 77 Acres 19 Guntas; Upholds Government's Valuation Determined Pursuant to Supreme Court Directions in Civil Appeal No. 5181/2003

M/S Chamundeswari Build Tech Private Limited (petitioner), incorporated in 1994, developed a golf resort, Eagleton Golf Resort, in Ramanagara District...

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High Court of Bombay Considers Writ Petitions Challenging Maharashtra Revenue Tribunal's Orders in Tenancy Dispute. The Court Examines Whether Tenant's Default in Rent Payment for Three Years Warrants Eviction Under Section 25(2) of Maharashtra Tenancy and Agricultural Lands Act, 1948.

The dispute concerned agricultural lands bearing Survey Nos. 24/2A and 24/2B, originally leased by the landlord’s predecessor to the tenant’s pred...

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High Court of Karnataka Dismisses Habeas Corpus Petition by Father for Custody of Minor Daughter from Mother — Custody Dispute Between Parents Not Maintainable as Habeas Corpus When Child is in Mother's Custody and Not Illegally Detained.

The petitioner, Gaurav Raj Jain, filed a writ of habeas corpus under Articles 226 and 227 of the Constitution of India before the High Court of Karnat...