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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Bombay High Court Upholds Non-Cumulative Age Relaxation in Public Service Recruitment — Conflicting Division Bench Decisions Resolved. Age relaxation for multiple categories (physically handicapped, reserved category) cannot be cumulated unless rules expressly provide for cumulative benefit.

The Maharashtra Public Service Commission filed two writ petitions challenging orders that allowed cumulative age relaxation to candidates who were bo...

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Supreme Court Examines Whether Land Acquisition Act Permits Acquisition of Building Part Without Underlying Land; State's Appeal Against High Court Quashing of Acquisition Without Land Under Consideration

The State of Maharashtra appealed against a common judgment of the High Court which quashed land acquisition proceedings initiated under the Land Acqu...

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Bombay High Court Dismisses Second Appeal in Property Suit — Concurrent Findings of Fact Not Disturbed Under Section 100 CPC. Court holds that no substantial question of law arises when findings are based on appreciation of evidence and not perverse.

The case involves a second appeal filed by the original defendants (appellants) against the judgment and decree of the District Judge, Satara, which c...

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High Court of Judicature at Bombay Allows Landowners’ Challenge to Land Acquisition Award and Corrigendum After 31 Years Due to Invalid Inclusion. Corrigendum Issued Without Statutory Power to Modify Final Award Beyond Reasonable Time Declared Void, and Award Excluding Landowners’ Land Not Binding.

The petitioners, legal heirs of the original landowner Late Ahamad Izzat Mohammed Hasham Dada, filed a writ petition under Article 226 of the Constitu...

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Supreme Court Sets Aside High Court Bail Order in Murder Case Due to Lack of Reasoning. Bail granted under Section 439 CrPC quashed as order was cryptic and failed to consider gravity of offence under Section 302 IPC, with matter remanded for fresh decision.

The appeal was preferred by the informant-appellant, the son of the deceased, challenging the High Court of Rajasthan's order dated 7th May 2020 grant...

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Bombay High Court Quashes Preventive Detention Order Under MPDA Act for Non-Application of Mind and Procedural Lapses — Detenu's Right to Make Effective Representation Violated

The petitioner, father of the detenu, challenged the preventive detention order dated 17/10/2019 passed by the Commissioner of Police, Brihan Mumbai, ...

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Supreme Court Allows Regulatory Appeal on Trial Forum under Securities and Exchange Board of India Act, 1992. Procedural Amendment to Section 26 by the 2002 Amendment Act Held Retrospective, and All Pending Trials for Pre-2002 Offences Must Proceed Before Special Court as per the 2014 Amendment.

The Supreme Court addressed a batch of appeals and writ petitions concerning the correct forum for trial of offences under the Securities and Exchange...