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Bombay High Court Quashes Reassessment Notice for TCS in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 invalid as reasons recorded were based on same material considered during original assessment, constituting mere change of opinion.

The petitioner, Tata Consultancy Services Ltd., challenged a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961 seeking...

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Supreme Court Allows State Appeal Against Review of Concurrent Findings in Forest Land Dispute Under Andhra Pradesh Forest Act, 1967. High Court Exceeded Review Jurisdiction by Re-appreciating Evidence and Setting Aside Concurrent Findings of Fact.

The Supreme Court allowed the appeal filed by the State of Telangana against the judgment of the High Court of Judicature at Hyderabad, which had revi...

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Bombay High Court Allows Quashing of Criminal Proceedings in Sexual Assault Case Based on Compromise Between Close Relatives. Inherent Powers Under Section 482 CrPC Exercised to Quash Non-Compoundable Offences Where Settlement is Genuine and Voluntary, Despite Recording of Evidence.

The applicant, Sheshrao Jadhav, was the sole accused in a criminal trial arising from Crime No. 696/2020 for offences under Sections 354, 354-A, 452, ...

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W.A.No.3582 of 2024

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Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

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Bombay High Court Quashes Cross FIRs Between Two Groups of Advocates Over Incident at Police Station. Both FIRs Found Vague and Amounting to Abuse of Process of Law Under Section 482 CrPC.

The case involves two criminal applications filed under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing of two cross FIRs regist...

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Bombay High Court Allows Appeal in Income Tax Case — Reassessment Notice Invalid Beyond Four Years Without Allegation of Non-Disclosure. Arbitration Award Receipt Held as Capital Receipt, Not Income Under Section 147 of the Income Tax Act, 1961.

The appellant, Ramona Pinto, an individual, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 2nd April 2018 pass...