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Madras High Court Disposes of Writ Petition Against Encroachment Removal Notice, Directs Authorities to Follow Due Process Before Eviction. Encroachment Notice Not Giving Cause for Writ Petition; Authority Must Consider Explanation and Complete Enforcement Within Twelve Weeks Following Relevant Statutes.

The writ petition was filed by five individuals under Article 226 of the Constitution before the High Court of Judicature at Madras. They sought to qu...

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Bombay High Court Allows Writ Petition Challenging Land Resumption Orders — Upholds Rights of Allottees Under Grow More Food Scheme. Collector's Order Confirming Resumption of Land After 24 Years Set Aside as Arbitrary and Violative of Principles of Natural Justice.

The petitioners, legal heirs of Vithoba Dhaktode, challenged the order dated 12.05.2015 passed by the Collector, Jalna, confirming the order dated 13....

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Bombay High Court Allows Petition Challenging Withholding Tax on Firm Function Services Paid to Non-Resident US Company. Payments for Central Administrative Support Services Held Not Taxable as Fees for Included Services Under Indo-US Tax Treaty.

The petitioner, McKinsey & Company, Inc. (United States), a non-resident company incorporated under US laws, is part of the McKinsey Group providing i...

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Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

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Supreme Court Quashes Confiscation of Imported Silver Dollars Under Land Customs Act and Other Laws Holding Seizure and Finding of Offences Unjustified. Verdict Rests on Interpretation of Section 5(3) Land Customs Act, 1924, and Absence of Any Evidence of Smuggling or Illegal Import.

The appellant, a trading company, imported 1,65,000 Chinese silver dollars from Tibet into India via Sikkim State under two Reserve Bank import licenc...

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Supreme Court Dismisses Manufacturer's Appeal in Rebate Claim Case Due to Limitation Under Section 11B of Central Excise Act. Rebate of duty on exports is governed by the limitation period prescribed under Section 11B, as 'refund' includes 'rebate' under Explanation (A) to that section.

The appellant, Sansera Engineering Limited, a manufacturer of excisable goods, exported goods between August 2015 and October 2015 and filed claims fo...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Independent Application of Mind. Reopening Based on Borrowed Satisfaction from Search Action Without Proper Inquiry Held Invalid Under Section 148A of Income Tax Act, 1961.

The petitioner, Anurag Gupta, an individual, filed his return of income for assessment year 2018-19 under Section 139(1) of the Income Tax Act, 1961, ...

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Bombay High Court Allows Writ Petition Challenging GST Cancellation Due to Violation of Natural Justice. Registration Cancelled Without Proper Notice and Opportunity of Hearing, Set Aside with Restoration.

The petitioner, Rawman Metal & Alloys, a proprietorship concern, filed a writ petition under Article 226 of the Constitution of India challenging the ...