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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Bombay High Court Dismisses Writ Petition Seeking Acquisition or Restoration of Land in Land Acquisition Act Case — Possession Already Taken Under Award. Writ of Mandamus Cannot Compel Acquisition When Land Vests in State Under Section 16 of Land Acquisition Act, 1894.

The petitioners filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus directing the respondents to acquire t...

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Supreme Court Allows Union of India's Appeals in National Highways Act Land Acquisition Cases — Section 3J Not Violative of Article 14. The Court held that the non-grant of solatium and interest under the National Highways Act, 1956 is not discriminatory and the Act is a complete code.

The Supreme Court, in a batch of appeals filed by the Union of India, considered the validity of the non-grant of solatium and interest under the Nati...

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High Court of Karnataka Quashes FIR Against Government Engineer in Lokayukta Case — Source Information Report Lacks Credible Material. Court holds that mere source information without verification cannot justify registration of crime under Prevention of Corruption Act, 1988.

The petitioner, an Assistant Executive Engineer in the Public Works Department and currently functioning as Assistant Director of Town Planning, Yelah...

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Bombay High Court at Goa Dismisses Writ Petition Challenging Appellate Order Granting Temporary Injunction in Property Dispute. Appellate Court's interference with trial court's discretionary order upheld where trial court failed to consider relevant material and prima facie case was established.

The petitioners, Mrs. Jennifer Mascarenhas and Mr. Januario Mascarenhas, filed a writ petition in the High Court of Bombay at Goa challenging an order...