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Bombay High Court Allows Petition in Income Tax Assessment Dispute — Intimation Under Section 143(1)(a) Quashed After Section 143(2) Notice. Assessing Officer Cannot Issue Intimation Under Section 143(1)(a) After Issuing Notice for Regular Assessment Under Section 143(2) of the Income Tax Act, 1961.

The petitioners, Spaco Carburettors India Ltd. and Mrs. Meena Jaytinbhai Bhatt, filed a writ petition challenging an intimation issued under Section 1...

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High Court Allows Writ Petition Quashing Stamp Duty Order as Time-Barred and Without Jurisdiction Under Maharashtra Stamp Act, 1958 -- Development Agreement Not Deemed Conveyance Due to Subsequent Flat Purchaser Agreements

The petitioner,  filed a writ petition challenging an order dated 26 April 2014 passed by the Joint District Registrar and Collector of Stamps, P...

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High Court of Karnataka Dismisses Petition Challenging Levy of Damages Under Section 14B of EPF Act for Delayed Contributions. Financial Difficulty or Sickness of Establishment Not a Valid Ground for Waiver of Damages Under Section 14B of Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

The petitioner, Belgaum Co-operative Cotton Spinning Mills Ltd., a sick industrial unit, filed a writ petition under Articles 226 and 227 of the Const...

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Bombay High Court Dismisses Petition Challenging Stamp Duty on Octroi Collection Agreement as Lease. Agreement for collection of octroi by agent held to be a lease under Section 2(n)(iii) of Maharashtra Stamp Act and chargeable under Article 36(i) of Schedule I.

The petitioner, M/s. Sai Trading Company, a partnership firm, entered into an agreement on 27th April 2006 with the Sangli, Miraj and Kupwad City Muni...

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Bombay High Court Dismisses Petitioner's Claim for Reduced Stamp Duty on Development Agreements Under COVID-19 Concession. Development Agreement Not Equivalent to Conveyance; Notification Under Article 25(b) of Maharashtra Stamp Act, 1958 Inapplicable.

The petitioner, M/s. Sandeep Dwellers Private Limited, a construction company, entered into three development agreements dated 28.12.2020, 31.12.2020,...