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Madras High Court Allows MRF Ltd. Appeal on Fringe Benefit Tax for Medical Reimbursement. Medical Reimbursement up to Rs.15,000 per Employee per Annum Not Chargeable to Fringe Benefit Tax Under Section 115WB(2) of Income Tax Act, 1961.

The appellant, MRF Ltd., a company manufacturing automobile tyres and rubber products, filed Tax Case Appeals under Section 260A of the Income Tax Act...

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WRIT PETITION NO.4520 OF 2014

The writ petitions challenged the constitutional validity and propriety of a notification dated January 29, 2014, issued by the Finance Department of ...

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Bombay High Court Quashes Reassessment Notice for Lack of Reasonable Belief of Income Escaping Assessment — Section 148 Notice Based on Change of Opinion Invalid. Reopening Beyond Four Years Requires Failure to Disclose Material Facts, Which Was Not Established.

The petitioner, Fiat India Automobiles Limited, challenged a notice dated 30 March 2012 issued by the Assistant Commissioner of Income Tax under Secti...

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Supreme Court Interprets Scope of 'Child' under POCSO Act in Appeal Concerning Mentally Challenged Victim. Mental Age of Adult with Cerebral Palsy Considered for Applicability of Special Procedures under Protection of Children from Sexual Offences Act, 2012.

The case concerned a criminal appeal by the prosecutrix, a 38-year-old woman suffering from cerebral palsy (R. Hemiparesis), through her mother. An FI...

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High Court of Karnataka, Dharwad Bench Adjudicates Regular First Appeal and Cross Objection Against Trial Court's Partial Decree in Suit for Declaration and Injunction. Court Addresses Maintainability, Adoption Validity, and Ancestral Property Claims.

The Regular First Appeal and Cross Objection arose from a judgment and decree of the Principal Senior Civil Judge, Bagalkot, in O.S. No.57/2010, a sui...

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Bombay High Court Allows Revision Application of Lessor in Rent Control Exclusion Case. Company That Lost Rent Control Protection Due to High Paid-Up Share Capital Cannot Regain It by Subsequent Reduction.

The case involves a dispute between M/s. Depe Global Shipping Agencies Pvt. Ltd. (Plaintiff/Lessor) and M/s. Mather and Platt (India) Ltd. (Defendant/...