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Bombay High Court Dismisses Revenue's Appeal in Income Tax Derivative Transaction Case. Exchange Traded Derivatives Held Not Speculative Under Section 43(5) of Income Tax Act, 1961, with Retrospective Application of Clause (d) of Proviso.

The case involves an appeal by the Commissioner of Income-tax, Central-IV against the order of the Income Tax Appellate Tribunal (ITAT) in favor of th...

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Supreme Court Allows Management Appeals in Double Overtime Allowance Case for Supervisors. Supervisors Not Entitled to Double Over Time Allowance Under Service Rules.

The case pertains to a dispute over the entitlement of Double Over Time Allowance to employees working as Supervisors in the Security Printing & Minti...

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Bombay High Court Issues Directions for Improvement of Healthcare Facilities in Government Hospitals in Goa in Public Interest Litigation. Court Holds That Right to Health is a Fundamental Right Under Article 21 of the Constitution and State Has a Legal Obligation to Provide Basic Medical Facilities.

This public interest litigation was filed by Prakash B. Sardessai and Vishwesh Sardessai, residents of Goa, seeking improvement of healthcare faciliti...

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High Court Dismisses/Allows Bail to Accused in Murder Case Involving Conspiracy and Long Detention Without Trial. Scope of Section 439 CrPC and Article 21 right to speedy trial evaluated in context of parity with co-accused and threat perception.

The criminal petition was filed by accused Nos. 3 and 4 under Section 439 of the Code of Criminal Procedure, 1973 seeking bail in connection with Crim...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, Debashu Services Private Limited, a private limited company registered under the Companies Act, 1956, is a regular assessee under the ...

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Karnataka High Court Dismisses Minor Muslim Girl's Petition Seeking Exemption from Child Marriage Act. Personal Law Cannot Override Statutory Prohibition on Child Marriage Under Prevention of Child Marriage Act, 2006.

The petitioner, Seema Begaum, a 16-year-old Muslim girl, filed a writ petition under Articles 226 and 227 of the Constitution of India seeking a decla...

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Bombay High Court Allows Writ Petitions Challenging Rejection of Declaration under Income Declaration Scheme, 2016. The court quashed reassessment and prosecution notices under Section 276CC of Income Tax Act, 1961, holding that valid declaration under the Scheme grants immunity.

The petitioners, Umesh D. Ganore and Mangesh D. Ganore, filed two writ petitions challenging the decision of the Revenue Authority in not accepting th...

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High Court of Karnataka Quashes Show Cause Notice in GST Case for Lack of Jurisdiction and Violation of Natural Justice. Show Cause Notice Issued by Additional Commissioner Without Proper Authorization and Without Providing Relevant Documents Set Aside.

The petitioner, M/s. Vigneshwara Transport Company, a proprietor engaged in transportation of goods and registered under the Central Goods and Service...