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Supreme Court Dismisses Writ Petition in Land Conversion Case Due to Non-Compliance with Policy Conditions. Petitioner's Claim for Leasehold to Freehold Conversion Failed as Land Area and Capital Investment Did Not Meet Mandatory Requirements Under Uttar Pradesh Tourism Policy, 2013.

The dispute arose from a writ petition filed by a company challenging the order dated 24.01.2022 issued by respondent No. 1, which rejected its propos...

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Supreme Court Upholds Section 13-B of East Punjab Urban Rent Restriction Act, 1949 for NRI Landlords in Chandigarh and Punjab. Constitutional validity of provision granting immediate possession to Non-Resident Indians upheld as reasonable classification under Article 14.

The appeals were filed by tenants challenging the constitutional validity of Section 13-B of the East Punjab Urban Rent Restriction Act, 1949, which g...

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Bombay High Court Allows Revenue Appeal in Part on Mutuality Principle for Effluent Treatment Association. Interest on Bank Deposits Held Taxable as Income from Investments, Not Covered by Mutuality.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against a decision of the Income Tax Appellate Tribunal for ...

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Bombay High Court Dismisses Cross Writ Petitions Against Order Refusing to Reject Plaint in Commercial Suit — Dispute Over Nature of Agreements as Lease or Leave and Licence Requires Trial.

The judgment concerns two cross writ petitions arising from a commercial suit. The petitioner, Siyaram Packaging Pvt. Ltd., filed Commercial Suit No.4...

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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High Court Upholds Rent Control Act, Denying Britannia’s Claim for Market Rent

The fixation of standard rent for an upscale apartment in Mumbai, which was rented to Maya Sunil Alagh, the wife of Britannia's former Managing Direct...