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Bombay High Court Allows Revenue's Appeal in FII Capital Gains Tax Case — Remands to ITAT for Fresh Consideration of Article 24 DTAA Compliance. Interpretation of Article 24 of India-Singapore DTAA requires examination of whether capital gains were subject to tax in Singapore on receipt basis.

The case involves an appeal by the Commissioner of Income Tax (IT) - 2 against an order of the Income Tax Appellate Tribunal (ITAT) dated 24 March 201...

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Bombay High Court Quashes Show Cause Notice in Service Tax Case Due to Inordinate Delay and Lack of Jurisdiction. Refundable deposit received from SEZ developer not taxable as service, and 10-year delay in issuing SCN violates principles of natural justice.

The petitioner, Coventry Estates Pvt. Ltd. (formerly S and H Services Pvt. Ltd.), was engaged in construction of a residential complex in a Special Ec...

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Bombay High Court Allows Auction Purchasers' Petition in SARFAESI Act Case Due to Overriding Effect of Section 26E Over MVAT Act. Property Purchased in SARFAESI Auction Held Free from Prior Sales Tax Attachment Under Section 38C of MVAT Act.

The petitioners, Shailesh K. Bothra and Mukesh C. Karwa, were auction purchasers of a property sold by Cholamandalam Investment & Finance Co. Ltd. (pe...

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High Court of Bombay at Goa Allows Petition Under Article 227 and Section 482 CrPC Against Rejection of Application Under Section 145(2) of Negotiable Instruments Act — Right to Cross-Examine Complainant's Witnesses Cannot Be Denied

The petitioner, Kishor Biradmal Bhandari, filed a Criminal Writ Petition under Article 227 of the Constitution of India and Section 482 of the Code of...

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Bombay High Court Dismisses Petitioner's Challenge to Tender Cancellation in Public Works Contract. Court holds that cancellation due to lack of competition and failure to meet essential conditions is valid and does not require prior notice to bidders.

The petitioner, Waterfront Constructions Private Limited, challenged the cancellation of a tender issued by the respondent authorities for a public wo...

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Bombay High Court Quashes Abetment of Suicide Charges Against Co-Actor in TV Serial Due to Absence of Instigation or Active Participation. Relationship breakup and emotional distress do not constitute abetment of suicide under Section 306 IPC without evidence of direct or indirect acts of instigation.

The applicant, Sheezan Mohd. Khan, a co-actor in a TV serial, filed a criminal application under Section 482 of the Code of Criminal Procedure, 1973, ...