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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Held Not Agricultural Despite Plantation. Sale of Land Adjacent to Five-Star Hotels at High Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, husband and wife, who sold their ancestral prop...

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Bombay High Court Dismisses Tenants' Petition Challenging Termination of Agricultural Tenancy for Bona Fide Personal Cultivation. Landlord's Successor in Interest Entitled to Resume Possession Under Section 31 of Bombay Tenancy and Agricultural Lands Act, 1948.

The petitioners, tenants of agricultural land, challenged the judgment and order dated 30 December 1988 of the Tenancy Awal Karkun, Shirala, and the s...

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Non-Agricultural. Land Adjacent to Five-Star Hotels with High Sale Price and Lack of Systematic Cultivation Indicates Non-Agricultural Character Under Income Tax Act, 1961.

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal which had upheld the C...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Not Agricultural Land. Land adjacent to five-star hotels with high sale price and lack of systematic cultivation fails to qualify as agricultural land under Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, Minguel Chandra Pais and Maria Leila Tovar Furt...

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Bombay High Court Quashes Section 149 CrPC Notice for Lack of Urgency and Directs Police Protection for Cultivation. Notice under Section 149 CrPC cannot be issued to prevent a lawful owner from cultivating his land when there is no imminent breach of peace.

The petitioner, Shashikant Bhurya Kokani, filed a Criminal Writ Petition under Article 226 of the Constitution of India before the Bombay High Court, ...

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Bombay High Court Allows Writ Petition Challenging Rejection of Exemption for Warehousing of Tea as Agricultural Produce under GST. Tea stored in 50 kg bags after standard processing is 'agricultural produce' eligible for exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

The petitioner, Nutan Warehousing Company Pvt. Ltd., is a company incorporated under the Companies Act, 1956, engaged in the business of warehousing, ...

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Bombay High Court Dismisses Landlord's Petition Challenging Tenant's Purchase Rights Under Bombay Tenancy Act — Landlord's Failure to Cultivate Land Within One Year of Purchase Triggers Tenant's Right to Purchase Under Section 84 of Bombay Tenancy and Agricultural Lands Act, 1948.

The case involves a dispute under the Bombay Tenancy and Agricultural Lands Act, 1948, regarding agricultural land in Survey No. 341, admeasuring 15 a...

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Supreme Court Upholds Revenue’s Assessment — Income from Sale of Naturally Grown Trees Not Agricultural Income. Assessee Must Prove Entitlement to Exemption Under Section 4(3)(viii) of Income-tax Act, 1922; Tribunal’s Finding of Fact Binding.

The dispute concerned the taxability of income derived by the respondent, a proprietor of an estate, from the sale of trees in his forests. The respon...