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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...

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Bombay High Court Dismisses MSRDC's Petition Challenging Withdrawal from Land Acquisition Under Section 48(1) of Land Acquisition Act, 1894. Subsequent Purchaser Allowed to Seek Return of Land as Acquisition Was Not Completed Within Stipulated Time.

The petitioner, Maharashtra State Road Development Corporation Ltd. (MSRDC), challenged the judgment and order dated 6th December 2005 passed by the L...

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Bombay High Court Allows Tenant's Petition Challenging Land Transfer Without Previous Sanction Under Section 43 of Bombay Tenancy Act. Post-transfer sanction cannot regularize invalid transfer; MRT order set aside.

The petitioner, Smt. Saraswati Shamrao Dhere, was a tenant of half portion of agricultural land in Shiroli, Kolhapur. Respondent Nos. 2 and 3 were ten...

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Bombay High Court Considers Interim Injunction in Land Allotment Dispute Involving Cooperative Housing Society. Notice of Motion Seeks to Restrain Creation of Third Party Rights Over ~23 Acres Prime Land in Versova, Mumbai.

The judgment text provided only includes the introductory paragraphs outlining the nature of the dispute and the relief sought, without the court's an...

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Bombay High Court at Goa Dismisses Petition Challenging Land Acquisition for Rehabilitation of Displaced Person. Acquisition under Section 4 of Land Acquisition Act, 1894 for rehabilitation of respondent no. 4 upheld as valid and not vitiated by malafides.

The petitioners, claiming to be shareholders of the Communidade of Betalbatim (respondent no. 3), filed a writ petition challenging the acquisition of...

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Bombay High Court Dismisses Writ Petition Challenging Defence Land Claim Over Leasehold Property. Petitioner's Title Not Established Against Union of India's Claim of Ownership Over Land Leased to Colaba Land & Mill Company.

The petitioner, TCI Industries Limited, claimed to be a lessee of land admeasuring 10.264 acres in Colaba, Mumbai, by virtue of an Indenture of Assign...