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Supreme Court Allows Filing of Revised Income Tax Returns After Due Date in Amalgamation Case — Holds That NCLT-Approved Scheme Overrides Procedural Timelines Under Income Tax Act. Clause 64(c) of the Scheme Permitting Revised Returns Has Statutory Force and Department Cannot Reject Them as Invalid.

The Supreme Court allowed the appeals filed by M/s Dalmia Power Limited and M/s Dalmia Cement (Bharat) Limited against the judgment of the Division Be...

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Supreme Court Upholds Levy of Sewerage Cess on Industrial Unit Discharging Effluents Through Common Treatment Plant into Board's Sewer System. Section 55 of HMWS&S Act, 1989 imposes cess irrespective of direct connection, and proviso applies only when area is not served by any sewerage system.

The appellant, Vasant Chemicals Limited, an amalgamated company manufacturing dye intermediates, obtained bulk water supply from the Hyderabad Metropo...

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Bombay High Court Dismisses Petition Challenging Validity of MRTP Act Provisions. Court holds that Sections 49(7) and 127 of Maharashtra Regional and Town Planning Act, 1966 are constitutionally valid and not ultra vires Articles 14, 19(1)(g), 21, 21A, 47 and 243(w).

The petitioners, Chalisgaon Municipal Council and a resident, filed a writ petition under Article 226 of the Constitution challenging the constitution...