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Bombay High Court Dismisses Revision Application in Civil Suit for Injunction — Concurrent Findings of Fact Not Interfered With. Revisional Jurisdiction Under Section 115 CPC Cannot Be Exercised to Re-Appreciate Evidence When Findings Are Based on Appreciation of Oral and Documentary Evidence.

The present civil revision application under Section 115 of the Code of Civil Procedure, 1908 was filed by the original defendants (applicants herein)...

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Supreme Court Allows Assessees' Appeals in Interest Tax Dispute on Hire-Purchase Transactions. The interest component in hire-purchase instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974 as hire-purchase transactions are not loans or advances.

The Supreme Court allowed the appeals filed by M/s Muthoot Leasing and Finance Limited and other assessees, setting aside the judgment of the Kerala H...

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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Supreme Court Upholds State's Discretion to Not Provide Reservation in Promotions Without Collecting Quantifiable Data. Collection of Data Required Only When State Decides to Provide Reservation, Not When It Decides Against It.

The Supreme Court considered a batch of appeals arising from judgments of the Uttarakhand High Court concerning reservation in promotions for Schedule...

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Bombay High Court Dismisses Second Appeal in Property Suit — Concurrent Findings of Fact Not Disturbed Under Section 100 CPC. Court holds that no substantial question of law arises when findings are based on appreciation of evidence and not perverse.

The case involves a second appeal filed by the original defendants (appellants) against the judgment and decree of the District Judge, Satara, which c...

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Supreme Court Allows Appointment of Arbitrator in Government Contract Dispute Despite Non-Exhaustion of Pre-Arbitration Procedure. Party Autonomy and Minimal Judicial Intervention Upheld Under Section 11 of the Arbitration and Conciliation Act, 1996.

The appellant, Hindustan Construction Company Ltd., was awarded a contract by the respondent, Bihar Rajya Pul Nirman Nigam Ltd. (BRPNNL), on 04.03.201...