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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act, 1961 for Lack of Reason to Believe — Amount Received on Retirement from Partnership Firm Held to be Capital Receipt Not Chargeable to Tax.

The petitioners, Prashant S. Joshi and Dattaram Shridhar Bhosale, were partners in a real estate development partnership firm. They retired from the p...

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Supreme Court of India: Judgment on Regulation and Approval of Genetically Modified Crops. Ensuring adherence to environmental safety, legal standards, and public health in the approval process for GM crops in India.

The Supreme Court of India concerning various writ petitions filed in public interest related to the regulation and approval of Genetically Modified (...

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Bombay High Court Dismisses Patent Infringement Suits as Patents Were Revoked Prior to Filing. Summary Judgment Granted Under Order XIII-A CPC as Plaintiff Had No Locus Standi to Sue for Infringement of Revoked Patents.

The plaintiff, Bharat Bhogilal Patel, filed two suits for infringement of two patents granted in 2003. The defendants, TVS Electronics Ltd. and Kalelk...

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Bombay High Court Allows Refund of Stamp Duty for Unconsummated Transactions Under Section 49 of Maharashtra Stamp Act, 1958. Petitioner's applications for refund were within limitation period and refusal by authorities was arbitrary.

The petitioner, Vilas Eknath Nandgude, filed six writ petitions challenging orders dated 31 December 2019 passed by the Deputy Inspector General of Re...

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High Court Quashes Show Cause Notices in Tenancy Case Due to 33-Year Delay and Land Conversion -- Proceedings Under Bombay Tenancy Act Barred When Land Converted to Non-Agricultural Use

The petitioners challenged show cause notices issued under Section 84C of the Bombay Tenancy and Agricultural Land Act, 1948 regarding land transactio...

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Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

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High Court Adjudicates Public Interest Petition Against Ministerial Orders on Land Reservation for Pune Telephones and Cooperative Housing Societies. The Court Considers Legality of Compromise Order and Subsequent Land Acquisition Proceedings in Light of Development Plan and ULC Act Provisions.

The petitioners, residents of Pune, filed a public interest petition under Article 226 of the Constitution challenging the order dated 6.2.1991 (a com...