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Supreme Court Upholds Tribunal and High Court Decision That Income-Tax Officer Cannot Assess Same Income Both Individually and as Unregistered Firm. Assessment of Unregistered Firm Invalid After Option Exercised to Assess Partners Under Income-tax Act, 1922, Section 23(3).

The dispute arose out of assessment proceedings for the assessment year 1954-55 involving three individuals, M, P and G, who carried on business in se...

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Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.

The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...

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Supreme Court Recognizes Menstrual Hygiene as Integral to Right to Education and Dignity. Court Emphasizes State's Obligation to Provide Free Sanitary Pads and Separate Toilets in Schools Under Articles 14, 21, and 21A.

The writ petition under Article 32 of the Constitution was filed by a social worker seeking judicial intervention to address the widespread lack of me...

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High Court of Karnataka Considers Penalty Under Section 10(b) of CST Act for Alleged Misuse of C-Forms. The Court Examined Whether Penalty is Leviable When Goods Were Covered in Registration Certificate and There Was No Dishonest Intention.

The combined proceeding involved appeals and revision petitions against orders relating to penalty under the Central Sales Tax Act, 1956. Two dealers,...

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High Court of Karnataka Considers Legality of Penalty Imposed Under Section 10(b) of CST Act for Misuse of C-Forms in Cement Industry. Court Examines Whether Penalty is Sustainable When Purchased Goods Are Included in Registration Certificate and Used for Purposes Other Than Manufacturing.

The High Court of Karnataka, Kalaburagi Bench, heard a sales tax appeal and connected revision petitions concerning the levy of penalty under Section ...

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Bombay High Court Allows Petitions Declaring Lapse of Reservation for Garden Under MRTP Act, 1966 Due to Failure to Acquire Within One Year of Notice. Reservation Lapses Absolutely as No Declaration Under Section 126 Was Published Despite Proposal to Collector.

The petitioners, owners of two parcels of land in Borivali, Mumbai, filed writ petitions seeking a declaration that the reservation of their lands for...

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Bombay High Court Dismisses Second Appeal; Upholds Finding that Suit for Specific Performance Is Barred by Limitation. Court Rules Plaintiff Failed to Prove Readiness and Willingness Under Section 16(c) of Specific Relief Act, 1963 and Article 54 of Limitation Act, 1963.

The case arose from an agreement dated 6.10.1997 between the appellant, Rajesh Dayaldas Narwani, and the respondent, Kanayalal D. Bablani, whereby the...

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Bombay High Court Dismisses Second Appeal in Specific Performance Suit, Upholds Decree on Limitation and Appellate Court Procedure. Agreement for Sale of House Property Enforced Despite Defendant’s Failure to Lead Evidence and Plea of Limitation, as Burden of Proof Not Discharged.

The dispute arose from a suit for specific performance of an agreement to sell a house property. The respondent (original plaintiff) claimed that on 2...