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Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

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Supreme Court Allows Appeal by Housing Board Against Quashing of Layout Plan Modification. Statutory Modification of Layout Plan Not Subject to Promissory Estoppel When Procedure Followed Under Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973.

The case involves an appeal by the Madhya Pradesh Housing and Infrastructure Development Board against a High Court judgment that quashed the modifica...

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Supreme Court Dismisses Assessee's Appeal in MODVAT Credit Deduction Case Under Section 43B of Income Tax Act. Unutilised MODVAT Credit and Sales Tax Recoverable Account Not Allowable as Deduction Without Actual Payment of Excise Duty Liability.

The Supreme Court dismissed appeals by Maruti Suzuki India Ltd. against the Delhi High Court judgment dated 07.12.2017, which upheld the disallowance ...

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Bombay High Court Dismisses PIL Challenging MSEDCL Tender Process for Composite Power Procurement. Court holds that tender conditions requiring composite bids for thermal and solar power are valid and do not violate Article 14 of the Constitution.

The petitioner, Rajesh Sharma, the General Secretary of the Maharashtra Pradesh Congress Committee, filed a Public Interest Litigation (PIL) before th...

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Bombay High Court Acquits Appellants in Abetment to Suicide and Cruelty Case Due to Lack of Evidence. Conviction under Sections 306 and 498-A IPC set aside as prosecution failed to prove instigation or cruelty beyond reasonable doubt.

The appellants, Narendra Sahebrao Patil (husband), Sanjay Sahebrao Patil (brother-in-law), and Sushilabai Sahebrao Patil (mother-in-law), were convict...

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Bombay High Court Quashes Arrest Order Against Guarantors in DRT Recovery Proceedings — Recovery Officer Cannot Order Arrest Without Prior Notice and Hearing Under Section 25 of RDDBFI Act, 1993

The petitioners, Kishor K. Mehta and Rajesh K. Mehta, were directors and guarantors of Beautiful Diamonds Company Limited, which had availed loan faci...

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Bombay High Court Allows Appeal Against Refusal of Interim Relief in Arbitration Dispute Over Share Pledge and Corporate Guarantee — Holds That Prima Facie Case and Balance of Convenience Favored Appellant for Injunction Against Enforcement of Personal Guarantees and Share Pledge Pending Arbitration.

The appellant, Palmview Investments Overseas Limited, a company incorporated in the British Virgin Islands, filed an appeal against an order of the Co...

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Bombay High Court Allows Section 11(6) Application and Appoints Sole Arbitrator in Property Sale Dispute. Arbitration clauses in MOU and Agreement for Sale held prima facie valid, and dispute referred to arbitration despite respondent's objection regarding non-signing of agreement.

The applicant, Bhupinder Singh Balwant Singh, filed an application under Section 11(6) of the Arbitration and Conciliation Act, 1996, seeking appointm...

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Bombay High Court Dismisses Writ Petition of Co-operative Society Seeking Reservation in MHADA Commercial Complexes. Government Resolution dated 17 August 2002 does not apply to MHADA as it is not a local body or government undertaking under the resolution.

The petitioner, Jay Bhawani Sawamrojgar Seva Sahakari Sanstha Maryadit, a co-operative society of educated unemployed persons registered under the Mah...

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Bombay High Court Allows Contempt Appeal, Sets Aside Conviction for Willful Disobedience of Court Order in Land Dispute. Appellants Held Not Guilty of Contempt as Order Was Ambiguous and Compliance Was Not Willfully Disobeyed.

The case arises from a contempt appeal under Section 19 of the Contempt of Courts Act, 1971, filed by Tejram, Laxman, and Ramu Hazare (appellants) aga...