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KAHC010822332025_1

The Division Bench of the High Court of Karnataka heard two intra-court writ appeals filed by M/s MP24 Construction Company, the lead member of a cons...

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KAHC010364002010_1

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© Image Copyrights Juris Services & Technology

High Court of Bombay at Goa Allows Tax Appeal in Part on Demurrage Disallowance and Education Cess Deduction — Demurrage paid to non-resident buyers not taxable under section 172 of Income Tax Act, 1961 as occasional shipping; Education Cess allowable as deduction in year of payment.

The judgment concerns two tax appeals filed by Sesa Goa Limited against the Joint Commissioner of Income Tax, Range 1, Panaji Goa, arising from assess...

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KAHC010259352010_1

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© Image Copyrights Juris Services & Technology

Bombay High Court Allows Revision in Rent Control Eviction Suit — Bonafide Requirement of Landlord Not Established. Landlord's claim for additional space for business expansion fails as it already had sufficient alternate accommodation and the need was not genuine.

The case involves a civil revision application filed by the tenant (M/s. Parmar Plastic Products & Ors.) against the judgment and order of the Appella...