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Bombay High Court Dismisses Writ Petition Challenging Sales Tax Assessment Orders Due to Availability of Alternative Remedy. Petitioners Failed to Show Exceptional Circumstances to Bypass Statutory Remedy of Reference Under Section 61(1) of Bombay Sales Tax Act, 1959.

The petitioners, Tata Sons Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court chal...

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Bombay High Court Allows Revenue's Appeal in Rental Income Classification Case. Rental income from leasing unsold units of a commercial complex constructed by a real estate developer is assessable as business income, not income from house property.

The case involves multiple appeals filed by the Commissioner of Income Tax against the common order of the Income Tax Appellate Tribunal (ITAT) which ...

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Bombay High Court Dismisses Suit by Minor Children Seeking to Set Aside Family Settlement — Memorandum of Family Settlement Held Binding as a Family Arrangement Under Contract Act and Specific Relief Act

The plaintiffs, four children of Madhupati and Anuradha Singhania (Defendants 1 and 2), filed a suit seeking cancellation of a Memorandum of Family Se...

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High Court of Karnataka Allows Amendment of Plaint in Civil Suit — Due Diligence Test Under Order 6 Rule 17 CPC Not Applicable Before Commencement of Trial. Trial Court Erred in Rejecting Amendment Application on Ground of Lack of Due Diligence When Trial Had Not Commenced.

The petitioners, plaintiffs in a civil suit (O.S. No. 188/2015) pending before the Additional Civil Judge and JMFC, Hungund, filed an application (IA ...

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Bombay High Court Allows Petition in Excise License Renewal Case — State Cannot Deny Renewal Without Proper Notice and Hearing. Renewal of FL-3 license under Maharashtra Foreign Liquor Rules cannot be refused on grounds of pending criminal proceedings without affording opportunity of hearing.

The petitioner, John Distilleries Private Limited (formerly John Distilleries Ltd.), a company incorporated under the Companies Act, 1956, with its ma...

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High Court of Karnataka Allows Petition for Appointment of Arbitrator by Unregistered Partnership Firm Under Section 11(6) of Arbitration and Conciliation Act, 1996. Bar Under Section 69(2) of Indian Partnership Act, 1932 Does Not Apply to Arbitration Proceedings as They Are Not Suits to Enforce Rights.

The petitioners, M/s. Sri Vishal Bhavan, an unregistered partnership firm, and its partner H.N. Jayaprakash, filed a petition under Section 11(6) of t...