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KAHC020009812016_1

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Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...

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High Court of Karnataka Quashes Reassessment Orders Against Corporate Dealers in KVAT Cases; Holds Inter-Branch Transfers Not Taxable as Sale. Branch Registration Under Section 38(6) Does Not Create Separate Legal Personality for Levy of VAT.

The batch of writ petitions was filed by corporate entities, including M/s Wipro Enterprises (P) Ltd and M/s Chamundeshwari Build Tech Pvt. Ltd, chall...

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Madras High Court Division Bench Hears State Appeals Against Single Judge Order Quashing Development Charge Deduction. The Single Judge had declared that applying a blanket 33.33% deduction towards development charges in land acquisition compensation awards was impermissible without justification.

The High Court of Judicature at Madras heard three connected writ appeals filed by the State of Tamil Nadu and its officials against a common order da...

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Supreme Court Dismisses Appeal in Land Acquisition Case Under Land Acquisition Act, 1894. Notifications invoking urgency under Section 17(4) and dispensing with inquiry under Section 5A upheld as land was necessary for residential colony scheme and decision based on subjective satisfaction of authority.

The dispute arose from land acquisition proceedings under the Land Acquisition Act, 1894, initiated by the State of Uttar Pradesh and the Bulandshhar ...

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Bombay High Court at Goa Partially Allows Appeals in Land Acquisition Compensation Dispute — Market Value Fixed at Rs. 50 per sq.m. Based on Comparable Sale Deed. Reference Court's enhancement from Rs. 25 to Rs. 100 per sq.m. set aside as excessive; claimants' claim for Rs. 500 per sq.m. rejected.

The judgment concerns two cross-appeals arising from the acquisition of land for the Mardol National Highway 4A (Mardol Bye-pass) in Ponda Taluka, Goa...

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High Court of Bombay Hears Section 34 Petition Concerning Forfeiture of Bid Securities in Tender Process. The Petition Questions Whether the Arbitrator Correctly Interpreted Clause 19.6 of the Tender Instructions and the Law on Bank Guarantees.

The dispute arose out of a tender process floated by the Maharashtra State Electricity Distribution Company Limited for supply, construction, and comm...