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Bombay High Court Dismisses Tenant's Petition in Rent Arrears Case — Service of Notice and Default in Payment of Rent Upheld. Concurrent findings of trial and appellate courts on tenant's failure to pay rent and valid service of demand notice under Section 12 of Bombay Rent Act, 1947 affirmed.

The case involves a dispute between the legal heirs of the original plaintiff-landlord (Mohamudkhan Kadar Khan Pathan) and the defendant-tenant (origi...

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Bombay High Court Allows Bank's Petition Against GST Attachment of Secured Assets Under SARFAESI Act. Priority of Secured Creditor Over Crown Debts Upheld Under Section 26E of SARFAESI Act and Section 31B of RDDB Act.

The petitioner, Indian Overseas Bank, a secured creditor, had extended credit facilities to Respondent No. 3, Savair Energy Limited. Upon default, the...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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High Court of Karnataka Dismisses Second Appeal in Property Suit — Concurrent Findings of Fact Not Interfered With. Regular Second Appeal under Section 100 CPC fails as no substantial question of law arises from concurrent findings of courts below regarding declaration of title and injunction.

The appellant, Maruti A/F Laxman Patil, filed a Regular Second Appeal under Section 100 of the Code of Civil Procedure, 1908, against the judgment and...

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High Court of Karnataka Dismisses Appeal in Income Tax Case — Unexplained Cash Deposit of Rs.5,07,900/- Treated as Income Under Section 69A of Income Tax Act, 1961. Assessee Failed to Discharge Onus to Prove Source of Cash Deposited in Bank Account During Demonetization Period.

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ...

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Bombay High Court Quashes Second FIR in Criminal Breach of Trust Case — Proceedings Based on Same Facts as Earlier FIR Amount to Abuse of Process of Law. Second FIR on Identical Allegations by Co-Accused Not Maintainable Under Section 482 CrPC.

The petitioner, Pawan Lodha, filed a Criminal Writ Petition under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing of Regular Cri...

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Bombay High Court Orders Possession Recovery in Trespass Suit Against Unauthorized Occupant of Tenanted Premises. Statutory Tenancy Cannot Be Bequeathed by Will; Only Heirs Entitled Under Section 5(11)(c) of Bombay Rent Act.

The plaintiff, Shaikh Jaber Abdulah J AI Sabah, owner of the suit building AlJabriya Court at Marine Drive, Mumbai, filed a suit for recovery of posse...