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PUBLIC INTEREST LITIGATION NO.66 OF 2003

The public interest litigation was filed by a journalist challenging the decision of the State of Maharashtra under Section 37 of the Maharashtra Regi...

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Supreme Court Upholds Return of Plaint in Commercial Dispute Case — Immovable Property Not Used Exclusively in Trade or Commerce. Agreement to Sell and Mortgage Deed Registration Dispute Falls Outside Commercial Courts Act, 2015 as Land Was Not Pled to Be Used for Trade or Commerce.

The appellant, Ambalal Sarabhai Enterprises Ltd., filed a Commercial Civil Suit No. 41/2018 before the Commercial Court at Vadodara seeking enforcemen...

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Bombay High Court Quashes Assessment Orders for Violation of Natural Justice in Transfer Pricing Adjustment. Failure to Provide TPO's Draft Order and Opportunity of Hearing Renders Proceedings Void Ab Initio Under Sections 144C and 92CA of Income Tax Act, 1961.

The petitioner, Undercarriage and Tractor Parts Pvt. Ltd., filed its return of income for Assessment Year 2015-2016 on 30 September 2015 declaring a l...

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Karnataka High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act Due to Lack of Tangible Material and Mere Change of Opinion. Reopening of Assessment After Full Disclosure and Acceptance of Logo Fee as Revenue Expenditure in Previous Years Held Impermissible.

The writ petition was filed by the assessee, a limited company manufacturing kitchen appliances, challenging a notice dated 11.02.2014 issued under Se...