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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Bombay High Court Upholds Validity of IT Rules Amendment on Fake News in Reference Opinion — Rule 3(1)(b)(v) of IT Rules, 2021 Held Not Violative of Articles 14, 19(1)(a), 19(1)(g) of Constitution and Section 79 of IT Act, 2000.

The present proceedings arise from a reference made under Chapter-I Rule 7 of the Bombay High Court Appellate Side Rules, 1960 read with Section 98 of...

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NOTICE OF MOTION NO.955 OF 2018

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Supreme Court Considers Validity of Transit Fee Levy on Forest Produce Under Section 41 of Indian Forest Act, 1927. High Court Judgments on Transit Fee Rules Challenged in Batch of Appeals from Uttarakhand, Uttar Pradesh, and Madhya Pradesh.

This batch of cases before the Supreme Court arose from multiple writ petitions challenging the levy of transit fee on forest produce imposed by the S...

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High Court of Bombay Quashes Sanction Order in Disproportionate Assets Case Against IRS Officer — Sanctioning Authority Failed to Apply Independent Mind and Relied on CBI Report Without Proper Application of Mind.

The petitioner, Vivek Batra, an Indian Revenue Service officer, challenged the sanction order dated 09.10.2012 granted by the Union of India for his p...

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Bombay High Court Hears Criminal Appeal in Drowning Deaths of Two Minor Daughters Under Section 302 IPC. Trial Court Had Convicted Appellant and Sentenced Her to Life Imprisonment Based on Circumstantial Evidence of Last Seen Together and Abscondance.

The criminal appeal was filed by Mankarnabai against the judgment dated 26 June 2001 of the Sessions Judge, Dhule, convicting her under Section 302 IP...

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Bombay High Court Acquits Appellants in Murder Case Due to Unreliable Testimony of Interested Witnesses and Lack of Corroboration. Conviction under Sections 302, 307, 324, 143, 147, 148 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The case pertains to the murder of Nikhil More on the night of 17.08.2017 at Nashik. The prosecution alleged that the appellants (original accused Nos...