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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Supreme Court Allows Appeal in Specific Performance Suit Due to Buyer's Acceptance of Refund During Pendency. Acceptance of Refund of Earnest Money Indicates Lack of Readiness and Willingness, Making Suit Not Maintainable Under Specific Relief Act, 1963.

The dispute arose from a suit for specific performance of an Agreement to Sell dated 25th January 2008, executed between the buyer (Respondent No.1) a...

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Bombay High Court Dismisses PILs Seeking Ban on Film 'The Kashmir Files' for Alleged Hate Speech and Misrepresentation. Court holds that pre-censorship of a certified film is not permissible and that the film does not incite violence or hatred against any community.

The judgment concerns three petitions filed before the Bombay High Court seeking a ban on the film 'The Kashmir Files' or revocation of its certificat...

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Bombay High Court Quashes FIR Against Recovery Officer in CBI Corruption Case — Applicant Not a Public Servant Under Prevention of Corruption Act. Employee of Private Recovery Agency Cannot Be Prosecuted Under Section 7 of PC Act as He Is Not a 'Public Servant' Under Section 2(c) of the Act.

The applicant, Prashant Vinayakrao Sable, was employed as a Recovery Officer with M/s. Yash Consultancy Services, a private recovery agency engaged by...

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Bombay High Court Allows Accused's Petition in Negotiable Instruments Act Case Due to Lack of Proper Service of Notice. Dishonour of Cheque Complaint Quashed as Complainant Failed to Prove Service of Demand Notice Under Section 138 of Negotiable Instruments Act, 1881.

The petitioner, Shabbir Abdul Rahman Shaikh, was the original accused in a complaint filed by the respondent, Parnerkar Nagari Sahakari Pathsanstha Ma...

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Bombay High Court Dismisses Petition by Occupants Challenging Redevelopment Scheme Under DCR 33(7) — Majority Consent and Sanctioned Plans Upheld. Court held that the redevelopment scheme was validly sanctioned and the petitioners' objections were not sufficient to stall the project.

The petitioners, seventeen occupants of residential tenements in Dalal Estate, Mumbai Central, filed a writ petition under Article 226 of the Constitu...

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Bombay High Court Allows Appeal Against Return of Plaint in Trespass Suit — Jurisdiction Must Be Decided on Plaint Averments, Not Evidence. The court held that under Order 7 Rule 10 CPC, a plaint can be returned only if the plaint itself shows lack of jurisdiction, not after a trial on evidence.

The appellant, Globe Theatres Pvt. Ltd., filed a suit in the Bombay City Civil Court for recovery of possession, injunction, and damages against the r...