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Bombay High Court Dismisses Review Application in Student Attendance Dispute — No Error Apparent on Record. Review jurisdiction under Order XLVII CPC not available to re-agitate merits where examination already concluded.

The applicant, Ankita Jagannath Sonawale, a post-graduate law student at Maharashtra National Law University, Chhatrapati Sambhajinagar, was disallowe...

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High Court of Madras Considers Interplay of Section 40A(7) and Section 43B for Deduction of Gratuity Provision. The Court Examined Whether Specific Provision Overrides Requirement of Actual Payment, but Final Verdict Not Available in Provided Excerpt.

The case concerned an appeal by the assessee, a manufacturer of specialty chemicals, against the disallowance of a provision for gratuity of Rs.31,24,...

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Bombay High Court Dismisses Appellant's Appeal Against Arbitral Award in Tie-Up Agreement Dispute. Court Upholds Arbitrator's Finding that Agreements Were Joint Venture, Not Loan, and Confirms Award of Counterclaim with Interest.

The appellant, National Agricultural Co-operative Marketing Federation of India Limited (NAFED), and the first respondent, Roj Enterprises (P) Limited...

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Bombay High Court Dismisses Appeal by MOIL Limited Against Revision Under Section 263 for CSR Claim. Commissioner Justified in Remanding CSR Expenditure for Proper Inquiry as Assessment Order Was Erroneous and Prejudicial to Revenue.

The appellant-assessee, MOIL Limited (formerly Manganese Ore India Limited), a public sector undertaking wholly owned by the Government of India, is e...

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Bombay High Court Adjudicates Upon Challenge to Pre-Deposit Order and Validity of Explanation to Schedule Entry A-45 of MVAT Act, 2002. The Petition Seeks Quashing of Assessment and Pre-Deposit Orders for Pan Masala Containing Tobacco Exemption Denial and Striking Down of Discriminatory Notification.

The petitioner, M/s. Ghodawat Energy Pvt. Ltd., a manufacturer of pan masala with and without tobacco, challenged the levy of VAT on pan masala contai...

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Bombay High Court Allows Writ Petitions Challenging Demand of VAT on Pan Masala Containing Tobacco under MVAT Act, 2002. Exemption Under Schedule Entry A-45 Upheld and Part Payment Orders Quashed as Explanation Inserted by Notification dated 21.01.2006 Held Ultra Vires.

The dispute arose under the Maharashtra Value Added Tax Act, 2002 regarding the levy of VAT on pan masala containing tobacco (gutkha/mawa) for the fin...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Penalty Case — No Concealment of Facts Found. Tribunal's cancellation of penalty under Section 271(1)(c) of the Income Tax Act, 1961 upheld as assessee had disclosed all material facts regarding property sale and reinvestment.

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) which had cancelled the penalty imposed on the assessee under Secti...

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Supreme Court Allows Appellants in Land Acquisition Case, Reversing High Court’s Disallowance of 15% Statutory Allowance on Value of Trees. Trees Standing on Land Are Component Part of Land Under Section 3(a) of Land Acquisition Act, 1894, and Allowance Applies to Whole Market Value.

The dispute arose from the acquisition of orchard lands belonging to the appellants under the Land Acquisition Act, 1894. The Land Acquisition Collect...

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CIVIL APPEAL NO. 7370 OF 2026

The present Civil Appeal arises from a suit for declaration of ownership of agricultural properties based on a Will dated 20.04.2018, allegedly execut...