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Bombay High Court Quashes Reassessment Notice Under Section 147 of Income Tax Act for Lack of Reasons — Reopening Based on Mere Change of Opinion Invalid. Failure to Communicate Reasons for Reopening Violates Principles of Natural Justice and Renders Notice Invalid.

The judgment pertains to two writ petitions filed by M/s. Velingkar Brothers, a partnership firm registered under the Partnership Act, 1932, challengi...

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Bombay High Court Acquits Accused in Kidnapping and Extortion Case Due to Inconsistent Evidence and Lack of Corroboration. Conviction under Section 364A IPC Set Aside as Prosecution Failed to Prove Demand for Ransom.

The appellant, Lalit Vilasrao Thakare, was convicted by the Additional Sessions Judge (V), Nagpur in Sessions Case No.78 of 2013 for offences punishab...

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High Court Allows Appeal in Income Tax Case: Sales to Other STP Units Qualify as Deemed Export Under Section 10A of Income Tax Act, 1961. The court held that software development services provided to another STP unit, which ultimately exports the software, constitute export for deduction purposes.

The assessee, M/s. Tata Elxsi Limited, a registered Software Technology Park (STP) unit, claimed deduction under Section 10A of the Income Tax Act, 19...

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Supreme Court Ruling on Karnataka EMTA Coal Mines Limited: A Complex Case Involving Coal Block Allocation and Legal Interpretations. A detailed examination of the legal challenges surrounding the joint venture agreements, audit reports, and allegations of criminal conspiracy in the coal mining sector.

The Supreme Court of India addressed the appeals filed by M/s. Karnataka EMTA Coal Mines Limited and its Managing Director, challenging the charges fr...

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Karnataka High Court Examines Quashing of FIR in Copyright Infringement Case Arising from Bharat Jodo Yatra; Interim Stay Granted. Leaders of Indian National Congress Alleged to Have Played KGF Songs Without Permission, Claiming Non-Commercial Use Exemption Under Section 52 of Copyright Act, 1957.

The petitioners, all senior leaders of the Indian National Congress, filed a writ petition under Articles 226 and 227 of the Constitution read with Se...

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Karnataka High Court Dismisses Writ Petition Challenging Lok Adalat Compromise Decree in Partition Suit: Third Party Not Permitted to Invoke Article 226 Against Lok Adalat Award. Writ Remedy Not Available to Strangers to Decree; Proper Recourse Is to File a Separate Suit for Declaration and Partition.

The writ petition was filed under Articles 226 and 227 of the Constitution of India by five individuals claiming to be members of the same family as t...

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Bombay High Court Grants Bail to Police Officers Accused Under MCOCA in Fake Stamp Racket Case. Court Holds Prolonged Custody and Weak Evidence Justify Bail Despite Stringent Provisions of MCOCA, Considering Applicants' Status as Public Servants and Lack of Immediate Threat of Tampering.

The case involved two police officers, Dattatray Krishnaji Ghule and Hitendra Manohar Vichare, who were arrested in connection with C.R. No. 131 of 20...