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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Supreme Court Allows Revenue's Appeal in Gypsum Board Tax Classification Case. Holds that Gypsum Board Falls Under 'Gypsum in All Its Forms' Entry in Rajasthan VAT Act, Taxable at 4%.

The Supreme Court allowed the appeals filed by the Additional Commissioner (Legal), Commercial Taxes, Rajasthan and another against the judgment of th...

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WRIT PETITION NO.477 OF 2025

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Bombay High Court Allows Bank's Petition Against GST Attachment of Secured Assets Under SARFAESI Act. Priority of Secured Creditor Over Crown Debts Upheld Under Section 26E of SARFAESI Act and Section 31B of RDDB Act.

The petitioner, Indian Overseas Bank, a secured creditor, had extended credit facilities to Respondent No. 3, Savair Energy Limited. Upon default, the...

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Bombay High Court Allows Writ Petition of Deputy Registrars Challenging Recovery of Excess Salary Due to Mistaken Pay Rule Interpretation. Court holds that recovery of excess payments made without employee fault violates Article 300A of the Constitution and principles of equity.

The petitioners, eight former and current Deputy Registrars of the Bombay High Court, filed a writ petition challenging the decision of the Registrar ...

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Bombay High Court Dismisses Tenant's Writ Petition Challenging Eviction Decree for Bona Fide Need of Landlord's Son. Eviction upheld under Section 16(1)(g) of Maharashtra Rent Control Act, 1999 as landlord's son required the suit premises for his independent business.

The petitioner, M/s. Khandelwal Steel & Pipe Distributors, a partnership firm, was a tenant in a three-storied house property owned by the respondents...