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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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Supreme Court Upholds Tax Authorities in Income Tax Case Regarding Refund of Excess Profits Tax. Repayment of excess profits tax received by a company in England deemed income under Section 11(14) of Indian Finance Act, 1946, irrespective of territorial source.

The appellant, McGregor & Balfour Ltd., a company incorporated in the United Kingdom with its head office there, also carried on business in India. In...

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Bombay High Court Resurrects Issue of Mandatory Naval NOC in Development Near Defence Establishments. The Court Examines Validity of Stop Work Notice and Deemed Commencement Certificate Under DCPR 2034, Citing Precedents and Regulatory Vacuum.

The writ petition was filed under Article 226 of the Constitution of India challenging the stop work notice dated 24 October 2025 issued by MHADA and ...

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Bombay High Court Quashes FIR in Cyber Stalking Case: E-mails Lacking Sexual Content Do Not Attract Section 67 of IT Act or Sections 354, 509, 506 IPC. Court holds that vulgar language without lascivious intent or threat of injury does not constitute obscenity or criminal intimidation.

The Petitioner, Joseph Paul de Sousa, sought quashing of FIR No. 30 of 2009 registered with the Cyber Cell, Mumbai, for offenses under Sections 354, 5...

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Bombay High Court Allows Writ Petition in Sabka Vishwas Scheme Case — Petitioner Entitled to Interest on Delayed Refund Under Section 127 of Finance Act, 2019. The court held that the respondents' delay in refunding the amount under the scheme attracts interest liability.

The petitioner, Quant Broking Pvt Ltd, a stock broker and member of various stock exchanges, filed a declaration under the Sabka Vishwas (Legacy Dispu...

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Bombay High Court Dismisses Second Appeal in Property Possession Suit — Concurrent Findings of Fact Not Interfered With. Plaintiff Failed to Prove Title Under Will; Adverse Possession Claim by Defendant Upheld.

The appellant (original plaintiff) filed a second appeal against the judgment and order dated 22.4.1998 passed by the 2nd Additional District Judge, W...

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Bombay High Court at Goa Allows Writ Petition Challenging Appointment of Administrator to Co-operative Society Without Notice. Appointment of Administrator under Section 77 of the Goa Co-operative Societies Act, 2001 set aside for violation of principles of natural justice.

The petitioners, members of Models Legacy Co-operative Housing Maintenance Society Limited, challenged the appointment of an Administrator by the Assi...