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Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c). Bonafide belief and full disclosure of transaction negate mens rea for concealment.

The appellant, Ms. Saritha Jain, an income tax assessee, sold her shares in M/s. Vision Health Services (P) Ltd., an Indian company, to M/s. Perot Sys...

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Gujarat High Court Allows Petition Challenging Labour Court Award in Industrial Dispute Due to Settlement Between Employer and Employee. Parties Agreed to Settle Dispute Under Section 2(p) of Industrial Disputes Act, 1947, Resulting in Modification of Award and Payment of Lump Sum Compensation.

The petitioner, Jewel Consumer Care Pvt. Ltd., challenged the award dated 31.1.2025 passed by the Labour Court, Vadodara in Reference (LCV) No.106 of ...

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Supreme Court Allows Appeal in Arbitration Appointment Case — Withdrawal of Section 11 Petition Does Not Bar Fresh Application Under IBC. Order 23 Rule 1 CPC Not Applicable to Arbitration Petitions; Section 9 IBC and Section 11 Arbitration Act Seek Different Reliefs.

The Supreme Court allowed the appeal filed by M/s HPCL Bio-Fuels Ltd. against the judgment of the Bombay High Court which had appointed a sole arbitra...

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Supreme Court Dismisses Appeal of Bus Owner in Motor Accident Claim — Owner Held Liable for Compensation Due to Invalid Permit and Route Violation. Concurrent findings of fact that vehicle was plied without valid permit and on unauthorized route upheld; no interference warranted.

The appeal arose from a motor accident claim where the deceased, a 24-year-old Managing Director of a company, died in a collision with a bus owned by...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Independent Application of Mind by AO. Reassessment based on borrowed satisfaction from investigation wing without forming own belief is invalid.

The petitioner, Skoda Auto Volkswagen India Private Limited, challenged a notice dated 23rd March 2011 issued under Section 148 of the Income Tax Act,...

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Supreme Court Dismisses Union of India's Appeal in IMTRAT Allowance Parity Case. High Court's Clarification on Parity Between Bhutan Compensatory Allowance and Foreign Allowance Upheld as Within Scope of Original Order.

The case involves a dispute over compensatory allowances payable to Indian Military Training Team (IMTRAT) personnel posted in Bhutan. The IMTRAT pers...

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Bombay High Court Allows Petition Challenging Stamp Duty Assessment on Flat Purchase Agreements. Agreements for sale of flats in a building under construction are agreements to sell, not conveyances, and stamp duty is to be assessed on the consideration stated in the agreement, not on market value.

The petitioner, M/s. Padmavati Construction Co., a partnership firm, was developing a plot of land in Chembur, Mumbai. The registered owner, Bombay Co...