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Bombay High Court Allows Refund of Stamp Duty Paid Under Mistake of Law — Petitioner Entitled to Refund of Rs. 3,00,100/- for Electronic Stamps Purchased Under Wrong Scheme Code. Mistake of Law Does Not Bar Refund When Stamps Not Used and No Unjust Enrichment.

The petitioner, Manjeet Singh, filed a writ petition before the Bombay High Court seeking a refund of stamp duty paid under a mistake of law. The peti...

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Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

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Bombay High Court Upholds Amendment of Plaint in Property Dispute — No New Cause of Action Introduced. Amendment seeking to add details of alternate accommodation agreement and electricity disconnection allowed as it clarifies existing claim without changing the nature of the suit.

The petitioner, Ravi Ashish Builders Ltd, challenged an order dated 10th September 2018 passed by the learned trial judge allowing Chamber Summons No....

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Bombay High Court Upholds School Tribunal's Power to Set Aside Termination but Remands for Fresh Enquiry in Teacher Misconduct Case. Management's Challenge to Tribunal's Order Partly Allowed; Teacher's Cross-Petition for Reinstatement Dismissed.

The judgment arises from two cross-petitions: one by the management (Shri A.P.D. Jain Pathshala and Walchand College of Arts & Science) challenging th...

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Bombay High Court Allows Writ Petition Against Hindustan Petroleum for Arbitrary Rejection of LPG Dealership Application Based on Lease Period Requirement. The court held that the rejection was arbitrary as the lease deed covered the required period and the difference of 28 days was not material.

The petitioner, Ranjeet Jibhau Shewale, applied for an LPG distributorship at village Dabhadi (Malegaon), District Nashik, under the open (CC) categor...

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High Court of Karnataka Upholds Exemption for Educational Society under Section 10(23C)(iiiad) of Income Tax Act, 1961 — Society Not Required to Be Solely an Educational Institution. Income from letting out auditorium and other properties used for educational purposes qualifies for exemption.

The case involves appeals by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) granting exemption under Section 10(23C)(iiiad)...