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High Court Reviews State Appeal Against Direction to Release Rythu Bandhu Assistance for 2019. Single Judge Had Directed Payment for Kharif and Rabi Seasons Despite COVID-19 Policy Limits.

The matter arose from writ appeals filed by the State of Telangana against two orders of a learned Single Judge in W.P.No.25826 of 2023. The underlyin...

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High Court of Karnataka Quashes Land Acquisition Notifications for Canal Construction Due to Lapse Under Section 11A of Land Acquisition Act, 1894. Failure to Make Award Within Two Years from Section 6 Declaration Renders Acquisition Proceedings Lapsed.

The petitioners, owners of agricultural lands in Bolegaon and Hirerogi villages, Indi Taluka, Vijayapura District, challenged the land acquisition pro...

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Bombay High Court Dismisses Revenue's Appeals in Cooperative Sugar Factory Tax Deduction Cases. Provision for Contribution to Research Institute Not Allowable Under Section 35(1) Without Actual Payment; Concessional Sugar Sale to Members Not Subject to Section 40A Addition.

The case involves three tax appeals filed by the Commissioner of Income Tax against cooperative sugar factories. The common question of law was whethe...

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High Court of Karnataka Dismisses Petitions Challenging Election Notification for Co-operative Banks. Rule 3(2) of Karnataka Co-operative Societies Rules, 1960 Held Directory, Not Mandatory.

The petitioners, various Primary Agricultural Credit Co-operative Societies, filed writ petitions challenging the election notification issued by the ...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Interest on Government Grants Held as Additional Grant, Not Taxable Income. Interest earned on grants kept in fixed deposits pending utilization is not income from other sources but part of the grant itself.

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) appealed against the order of the Income Tax Appellate Tribunal (ITA...