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High Court Quashes Municipal Notice for Trade Licence on Cinema Exhibition Under Karnataka Municipalities Act. Cinema Exhibition Held Exclusively Regulated by Karnataka Cinemas (Regulation) Act, 1964, Not Subject to Municipal Trade Licence Under Section 256 of Karnataka Municipalities Act, 1964.

The dispute originated from a notice issued by the Chief Officer of the City Municipal Council, Chintamani, directing the petitioners, and its proprie...

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Supreme Court Allows Revenue Appeals in Service Tax on Airport Development Fee Case. User Development Fee Collected by Airport Operators Under Statutory Authority is Not Subject to Service Tax Under Finance Act, 1994.

The Supreme Court considered appeals by the revenue against CESTAT orders that had held user development fee collected by airport operators not liable...

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Supreme Court Allows Appeal of Resolution Professional in IBC Moratorium Dispute. Section 14(1)(d) of Insolvency and Bankruptcy Code, 2016 prohibits owner from recovering property occupied by corporate debtor during moratorium, even under joint development agreement.

The appeal arose from a dispute concerning the interpretation of Section 14(1)(d) of the Insolvency and Bankruptcy Code, 2016 (IBC). The appellant, Ra...

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Bombay High Court Upholds Revenue Expenditure Classification for Technical Consultancy and Labour Housing in Income Tax Reference. Payments for feasibility studies and labour welfare held deductible as revenue expenditure under Income Tax Act, 1961.

The case pertains to an income tax reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue department. The assessee...

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Bombay High Court Dismisses Petition Challenging Refusal of Interim Relief in Eviction Suit Under Maharashtra Rent Control Act. Licensee Cannot Claim Protection of Rent Control Legislation After Termination of License.

The petitioners, Skygourmet Catering Private Limited and WAH Restaurants Private Limited (formerly Mars Restaurants Private Limited), filed a writ pet...

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Bombay High Court Dismisses Tenant's Petition in Tenancy Dispute — Confirms Revenue Tribunal's Order Upholding Landlord's Possession. Tenant Failed to Prove Tenancy Rights Over Disputed Land Under Bombay Tenancy and Agricultural Lands Act, 1948.

The petitioner, Ramesh Balkrishna Vidwans, filed a writ petition challenging the judgment and order of the Maharashtra Revenue Tribunal, Pune, which c...

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Bombay High Court Allows Municipal Council's Petition Challenging Ex Parte Stay in Rent Revision Appeals — Pre-deposit Under Section 170 of Maharashtra Municipal Councils Act Mandatory Before Entertaining Appeals Against Rent Demands.

The Municipal Council, Achalpur filed a writ petition seeking to treat it as a representative petition for 74 appeals filed against it by occupiers/al...

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Bombay High Court Dismisses Appeals of Retired Employees Against Cooperative Bank's SARFAESI Recovery Proceedings. Employees Held Not to Be 'Borrowers' and Lack Locus Standi to Challenge Auction Sale Without Payment of Dues.

The judgment pertains to a batch of Letters Patent Appeals filed by retired employees of Shamrao Vithal Cooperative Bank Ltd. against the dismissal of...