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High Court of Bombay at Goa Allows Tax Appeal in Part on Demurrage Disallowance and Education Cess Deduction — Demurrage paid to non-resident buyers not taxable under section 172 of Income Tax Act, 1961 as occasional shipping; Education Cess allowable as deduction in year of payment.

The judgment concerns two tax appeals filed by Sesa Goa Limited against the Joint Commissioner of Income Tax, Range 1, Panaji Goa, arising from assess...

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Bombay High Court Dismisses Petition for Revocation of Probate in Indian Succession Act Case Due to Lack of Caveatable Interest and Proof of Adoption. Allegations of Fraud and Non-Service of Citation on Heirs Fail as Petitioner Fails to Establish Locus Standi and Execution of Will is Upheld.

The Bombay High Court heard a miscellaneous petition filed by the nephew of a deceased woman seeking revocation of a probate granted in favor of the r...

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Bombay High Court Deliberates on Applicability of Limitation Act to Appeals Before Collector Under Section 137 of Bombay Prohibition Act, 1949. Issue Centered on Whether Collector is a 'Court' for the Purpose of Section 29(2) of the Indian Limitation Act, 1963.

The writ petition arose from a demand notice dated 23 June 2003 issued to the petitioner, proprietress of Vishal Liquors, an ex-CLII licensee, for an ...

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Supreme Court Clarifies Scope of Merger Control Disclosure Obligations and Limits of CCI's Powers After Approval. The Court Emphasizes That CCI's Authority Must Be Traced to the Act and That Disclosure Must Present the Transaction in Substance.

The case arises from an appeal under Section 53T of the Competition Act, 2002, filed by Amazon.com NV Investment Holdings LLC before the Supreme Court...

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Supreme Court Dismisses Lessee's Claim for Damages in Wild Life Sanctuary Case — No Right to Compensation Without Acquisition. Notification Under Section 18 of Wild Life (Protection) Act, 1972 Does Not Confer Right to Damages for Loss of Use.

The Supreme Court dismissed the appeal filed by M/s Natesan Agencies (Plantations), a partnership firm, against the judgment of the Madras High Court ...

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Supreme Court Strikes Down Caste-Based Discrimination in Prison Manuals as Unconstitutional. Prison Rules Dividing Labour and Segregating Barracks by Caste Violate Articles 14, 15, 17, 21, and 23 of the Constitution.

The petitioner, Sukanya Shantha, a journalist, filed a writ petition under Article 32 of the Constitution seeking directions for the repeal of offendi...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...