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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Non-Agricultural. Land Adjacent to Five-Star Hotels with High Sale Price and Lack of Systematic Cultivation Indicates Non-Agricultural Character Under Income Tax Act, 1961.

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal which had upheld the C...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold by Non-Resident Indians Held Not Agricultural Land. Land Adjacent to Five-Star Hotels with Barren Nature and High Sale Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribu...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Not Agricultural Land. Land adjacent to five-star hotels with high sale price and lack of systematic cultivation fails to qualify as agricultural land under Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, Minguel Chandra Pais and Maria Leila Tovar Furt...

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Held Not Agricultural Despite Plantation. Sale of Land Adjacent to Five-Star Hotels at High Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, husband and wife, who sold their ancestral prop...

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Bombay High Court Upholds Dismissal of Employee for Unauthorized Absence Despite Guilty Plea and Medical Claims. Employer's Disciplinary Action Upheld as Enquiry Was Fair and Employee Admitted Absence Voluntarily.

The respondent, Premchand, joined Indian Airlines Ltd. as an Airconditioning technician on 18th March 1983 and was later confirmed. On 23rd June 2000,...

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Bombay High Court Enhances Compensation in Land Acquisition Case for Metro Centre Project. Claimant's Appeal Partly Allowed; State's Appeal Dismissed.

The case involves two cross-appeals arising from a land acquisition reference. The claimant, Arvind Bhaskar Limaye, owned land in Survey No.48/B admea...

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Bombay High Court Dismisses Petition Challenging Order Requiring Proof of Will Under Section 68 of Evidence Act. Admission of Contents in Plaint Does Not Dispense with Examination of Attesting Witnesses for Proving Execution of Will.

The petitioner, original defendant No.1, challenged an order dated 12.9.2012 passed by the 6th Joint Civil Judge, Junior Division, Nashik, in a suit f...

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Bombay High Court Dismisses Application for Appointment of Arbitrator in Partnership Dispute Due to Lack of Written Arbitration Agreement. Section 11 Application Under Arbitration and Conciliation Act, 1996 Fails as Alleged Partnership Deed of 1975 Not Produced and No Arbitration Clause Established.

The applicant, Yashvant Chunilal Mody, filed an application under Section 11 of the Arbitration and Conciliation Act, 1996, seeking appointment of a s...