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Supreme Court Affirms Fair Compensation for Land Acquisition in Akola District. Judgments ensure balanced development needs and individual rights amidst 'Blue Zone' classification disputes.

Acquisition of land in Akola District, Maharashtra, under the MRTP Act. The core issues revolve around the classification of land as 'Blue Zone' and t...

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Supreme Court Allows Appointment of Arbitrator in Defence Contract Dispute Over Encashment of Warranty Bond. The court held that the claims were not barred by limitation as bilateral discussions continued until 2019, and the arbitration clause covered the dispute.

The petitioner, a Swiss company engaged in arms manufacturing, entered into a contract with the Ministry of Defence, Government of India, for supply o...

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High Court of Karnataka Dismisses Appeal in Income Tax Reassessment Case — No Substantial Question of Law Arises. Reassessment notice under Section 148 of Income Tax Act, 1961 upheld as validly issued within four years from end of assessment year.

The appellant, M/s. Kanhaiyalal Dudheria, a partnership firm, filed appeals under Section 260A of the Income Tax Act, 1961, against the orders of the ...

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Bombay High Court Dismisses Assessee's Claim for Depreciation on Share Issue Expenses Capitalised to Plant and Machinery. Expenditure on Raising Share Capital Not Part of Actual Cost Under Section 32 of Income Tax Act, 1961, and Falls Under Section 35D as Preliminary Expenses.

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal for the assessment ye...

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Bombay High Court Allows Revenue's Appeal in Part in TDS Dispute Regarding Payments to Doctors by Hospital. Payments to doctors with fixed plus variable pay under written contracts treated as salary subject to TDS under Section 192 of Income Tax Act, 1961.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal, Pune...

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Bombay High Court Dismisses Insurer's Appeal in Motor Accident Claim — Insurer Liable Despite Non-Joinder of Motorcycle Insurer. Parents of Deceased Motorcyclist Awarded Rs. 4,50,000 with Interest Under Section 166 of Motor Vehicles Act, 1988.

The appeal arises from a judgment and award dated 07/04/2003 passed by the Motor Accident Claims Tribunal, Nagpur, in Claim Petition No. 369 of 2002. ...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Disallowance Under Section 40(a)(ia) is Invalid.

The petitioner, M/s. NDT Systems, a partnership firm engaged in non-destructive testing business, filed its return of income for assessment year 2007-...

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Bombay High Court Dismisses Land Acquisition Challenges for Lack of Merit — Petitioners Fail to Establish Any Violation of Statutory Provisions or Principles of Natural Justice in Acquisition for Public Purpose.

The judgment pertains to three writ petitions filed by landowners challenging the acquisition of their lands by the State of Maharashtra for a public ...