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Supreme Court Allows Appeal of Subsequent Purchasers in Specific Performance Suit — Agreement for Sale Held Sham and Not Intended to Be Acted Upon. Evidence Act Sections 91 and 92 Do Not Bar Proof of Sham Transaction; Subsequent Purchasers Are Bona Fide Purchasers Without Notice.

The appeal arose from a suit for specific performance of an agreement for sale dated 7th December 1981 executed by the first defendant in favour of th...

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High Court of Karnataka Adjudicates Appeal in Ejectment Suit — Dispute Over Tenancy and Part Performance Under Section 53A Transfer of Property Act. Plaintiffs Claimed Tenancy Had Terminated; Defendants Asserted Possession Under Agreement to Sell and Assignment, Invoking Shield of Part Performance.

This appeal under Section 96 of the Code of Civil Procedure, 1908, arose from the dismissal of a suit for ejectment filed by five sisters against two ...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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Bombay High Court Upholds Disallowance of Commission Paid to Directors Under Section 40(c)(iii) of Income Tax Act. Commission paid to directors, even if reasonable and lumpsum, constitutes remuneration subject to disallowance under Section 40(c)(iii).

The case involves an income tax reference under Section 256(1) of the Income Tax Act, 1961, by M/s. Nagpur Engineering Co. Pvt. Ltd. (the assessee) ag...

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High Court of Karnataka Dismisses Writ Petition Challenging Rejection of Unregistered Lease Deeds as Evidence. Lease Deeds Require Registration Under Registration Act, 1908 Irrespective of Term.

The petitioner, a defendant in a civil suit, challenged an interlocutory order of the trial court that held four unregistered lease deeds produced by ...

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Bombay High Court Dismisses Petition of Peon Challenging Termination Due to Lack of Approval from Education Officer. Appointment was contingent on approval which was not granted, and the petitioner could not claim regularization.

The petitioner, Smt. Ratnamala Purushottam Lonare, was appointed as a peon by the respondent management (Snehi Vikas Mandal) on 20th July 1994 for a p...