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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — No Substantial Question of Law Arises. Tribunal's concurrent findings on non-concealment of income and non-furnishing of inaccurate particulars under Section 271(1)(c) of the Income Tax Act, 1961 upheld.

The appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Bangalore,...

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Supreme Court Dismisses Revenue's Appeal in Tax Assessment Case Due to Invalid Service of Assessment Orders. Recovery Proceedings Under Revenue Recovery Act, 1864 Quashed as Assessment Orders for 2009-10 and 2010-11 Were Not Served as Per Rule 64 of Telangana VAT Rules, Making Enforcement Unlawful.

The dispute involved a tax assessment and recovery case between the revenue authorities and an assessee company. The revenue had issued assessment ord...

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Supreme Court Upholds Assessee in Income Tax Case, Holding Voluntary Return Below Taxable Limit is a Valid Return. Assessment Completed Beyond Four Years of Assessment Year Under Section 34(1) Notice Was Invalid as No Income Had Escaped Assessment.

The case involved an assessee, Ranchhoddas Karsondas, who submitted a voluntary return of income for the assessment year 1945-46 on January 5, 1950, d...

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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 Confirms Death Sentence for Rape and Murder of 7½-Year-Old Mentally Challenged Girl. Circumstantial Evidence Including Last Seen, Recovery, and Medical Reports Established Guilt Beyond Doubt; Aggravating Factors Outweighed Mitigating Factors.

The Supreme Court dismissed the appeals of Manoj Pratap Singh, upholding his conviction and death sentence for the kidnapping, rape, and murder of a 7...

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High Court of Madras Disposes of Batch of Writ Petitions Challenging Income Tax and GST Assessment Orders, Suo Motu Impleads State Bank of India. No specific legal finding or ratio is discernible from the available text.

The High Court of Madras heard a batch of writ petitions filed by multiple corporate entities, including Aqua Terra Coke and Energy Limited (formerly ...

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Bombay High Court Hears Writ Petitions Against Sand Ghat Auctions — Petitioners Challenge Validity on Grounds of Non-Compliance with Earlier Court Order and New State Policy. The Court Examines Whether Auctions Violate Environmental Norms and Whether Petitioners Have Standing.

Background: Three writ petitions came before the Nagpur Bench of the Bombay High Court challenging auction notices for sand ghats in Nagpur, Bhandara,...

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Bombay High Court Dismisses Suit for Declaration of Title and Possession in Property Dispute Between Brothers. Consent Decree and Subsequent Transfers Bar Reopening of Title Under Section 9A CPC.

The plaintiff, Naresh Lachmandas Aswani, filed a suit against his brother Haridas (defendant no.1) and two companies (defendant nos.2 and 3) seeking a...