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Bombay High Court Holds Appeals Against Special Court Orders Outside Bench's Territorial Limits Lie Only to Principal Seat. Territorial Jurisdiction Determined by Location of Court, Not Place of Offence Under Chapter XXXI of Bombay High Court Appellate Side Rules, 1960.

The case involved a reference to a Larger Bench of the Bombay High Court at Aurangabad to determine the territorial jurisdiction for appeals against o...

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Bombay High Court Allows Appeal in Tenancy Dispute — Section 32M Certificate Conclusive Proof of Ownership. Certificate issued under Section 32M of Bombay Tenancy and Agricultural Lands Act, 1948 is conclusive evidence of tenant's purchase and civil court cannot ignore it.

The appellant, Pushpalata Narayan Thorbole, filed a second appeal against the judgment and decree dated 1.4.2014 passed in Regular Civil Appeal No. 14...

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High Court of Karnataka Dismisses Revenue Appeal in Central Excise Case — Limitation Bar and Exemption Eligibility Upheld. CESTAT's finding of bona fide belief based on Commissionerate clarification and acceptance of CSIO/ADA certificate for exemption under Notification No.10/97-CE sustained.

The appeal was filed by the Commissioner of Central Excise, Bengaluru-V Commissionerate, against the order dated 08.01.2015 passed by the Customs, Exc...

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Supreme Court Allows Appeals in SARFAESI Auction Case, Reinstating DRT Order and Sale. High Court's Writ Jurisdiction Improper When Statutory Remedy Available; Auction Deposit Complied with Rules and Property Not Exempt as Agricultural Land Under Section 31(i) SARFAESI Act.

The dispute arose from securitisation proceedings initiated by Indian Bank against M/s. Raus Constructions Private Ltd. after loan default. The bank c...

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Bombay High Court Allows Refund of Stamp Duty for Unconsummated Transactions Under Section 49 of Maharashtra Stamp Act, 1958. Petitioner's applications for refund were within limitation period and refusal by authorities was arbitrary.

The petitioner, Vilas Eknath Nandgude, filed six writ petitions challenging orders dated 31 December 2019 passed by the Deputy Inspector General of Re...

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Bombay High Court Allows Assessee's Appeal in Income Tax Case Regarding Deduction of Mortgage Repayment Under Section 48(i). The court held that repayment of mortgage debt is an expenditure incurred in connection with transfer of mortgaged asset, allowable under Section 48(i) of Income Tax Act, 1961.

The judgment involves two tax appeals, one by the revenue and one by the assessee, arising from a common issue regarding the allowability of mortgage ...