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Supreme Court Upholds Inclusion of Gifted Fixed Deposit Receipts in Estate of Deceased Under Section 10 of Estate Duty Act, 1953. Donor Retained Control by Renewing Receipts in Joint Names, Thus Not Excluding Herself from Benefit, Rendering Amount Liable to Estate Duty.

Purnabai, the deceased, held three fixed deposit receipts with the State Bank of Bikaner on April 1, 1953. She intended to gift the amounts to her gra...

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Bombay High Court Examines Whether Bunker Fuel Sales to Vessels on High Seas Are Taxable Under Maharashtra VAT Act. Petitioners Challenged Assessment Orders and Recovery Notices Claiming Sales Occurred Outside State Territory and Were in Course of Export.

The dispute arose from assessment and recovery proceedings under the Maharashtra Value Added Tax Act, 2002 concerning sales of High Speed Diesel (HSD)...

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Bombay High Court Disposes of Writ Petitions Challenging Customs Restriction on Import of Colour Picture Tubes and Video Tape Deck Mechanisms. Court Examines Whether Public Notice No. 109/89 Dated 21 March 1989 Renders Imports Under Pre-Issued Additional Licences Invalid.

The petitioners, manufacturers of colour televisions, imported Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) against additional lic...

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High Court Dismisses Writ Petition Against Order Holding Suit for Modification of Trust Scheme Not Maintainable Before Persona Designata. The District Judge as Persona Designata Does Not Have Jurisdiction to Amend the Scheme Framed Under Section 92 CPC; Such Suits Must be Filed in Civil Court.

This writ petition arises from a challenge to the order dated 5 December 2024 passed by the President of Shree Dnyaneshwar Maharaj Sansthan, Alandi, P...