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High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

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Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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Bombay High Court Considers Transfer of Criminal Cases Under Sections 482 and 407 of Cr.P.C. Accused Challenged Territorial Jurisdiction of Courts Outside Mumbai Alleging Offences Committed in Mumbai Under Section 181(4) of Cr.P.C.

The matter concerned nine criminal applications filed under Sections 482 and 407 of the Code of Criminal Procedure, 1973 seeking transfer of multiple ...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Material as Original Assessment is Invalid as Change of Opinion.

The petitioner, Geopreneur Realty Private Limited, a real estate development company, challenged a notice dated 30 March 2021 issued under Section 148...

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Supreme Court Allows Appeal Against High Court Order Directing Return of Passport in Contempt Proceedings for Breach of Undertaking. The Court restored the Single Judge's order impounding the passport of a contemnor who repeatedly breached undertakings given to the court in a property dispute.

The appellant, Shyam Sahni, filed a civil suit in 2008 seeking declaration, possession, and partition of a property in Friends Colony, New Delhi, orig...

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Bombay High Court Considers Confirmation of Death Sentence and Appeal in Familial Homicide – Accused Claims Exception Under Section 300 IPC for Grave and Sudden Provocation Based on Alleged Impotency Remarks.

The case arose from a reference made by the Additional Sessions Judge-4, Solapur under Section 366 of the Code of Criminal Procedure, 1973 for confirm...