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Bombay High Court Allows Appeal in Income Tax Case — Section 249(4) of Income Tax Act, 1961, is Directory, Not Mandatory. Non-Payment of Self-Assessment Tax at Time of Filing Appeal Does Not Bar Appeal if Tax Paid Before Hearing.

The case involves an appeal by Shri Bharatkumar Sakhsaria against the order of the Income Tax Appellate Tribunal dated 31-10-2001, which held his appe...

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Supreme Court Allows NDMC Appeals in Property Tax Dispute — Upholds Unit Area Method as Valid. The impugned Bye-laws are not ultra vires the NDMC Act, 1994, as they fall within the rule-making power under Section 388 and are consistent with Section 63.

The Supreme Court allowed the appeals filed by the New Delhi Municipal Council (NDMC) against the Delhi High Court judgment dated August 10, 2017, whi...

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Bombay High Court Dismisses First Appeal Against Limitation Dismissal of Temple Rights Suit. Court Holds Section 10 of Limitation Act Inapplicable as Suit Seeks Declaration and Injunction, Not Possession of Trust Property.

The Bombay High Court, Aurangabad Bench, heard a first appeal preferred by the original plaintiffs against the dismissal of their trust suit by the Di...

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Supreme Court Upholds Assessment of Hindu Deities as Individuals under Income-tax Act. Hindu Idol is Juristic Entity and "Individual" in Section 3 Includes Artificial Juridical Persons.

The case arose from income-tax assessment proceedings concerning the income from properties of two Hindu deities. The Income-tax Officer had initially...

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Supreme Court Upholds Pharmacy Council of India's Exclusive Jurisdiction Over Pharmacy Education, Overriding AICTE. The Pharmacy Act, 1948 is a complete code, and the word 'pharmacy' in Section 2(g) of the AICTE Act must be read down to exclude AICTE's regulatory power.

The Supreme Court adjudicated a batch of cases concerning the regulatory authority over pharmacy education in India. The dispute arose when the Pharma...