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Supreme Court Dismisses Appeal in Capital Gains Tax Case — Transfer of Property Not Completed Under Section 2(47)(v) of Income Tax Act, 1961. Agreement to Sell and Power of Attorney Did Not Confer Possession or Part Performance Under Section 53A of Transfer of Property Act, 1882.

The appellant-assessee, M/s Seshasayee Steels P. Ltd., entered into an agreement to sell on 15.05.1998 with Vijay Santhi Builders Ltd. for sale of lan...

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Bombay High Court Allows Second Appeal in Property Dispute — Sale Deed Held Valid, License Revocable Under Section 62 of Easements Act, 1882. Appellate Court Exceeded Jurisdiction by Reversing Declaration of Ownership Without Cross-Appeal.

The appellant, Tulshidas Lokhande, filed a suit for declaration of ownership and possession of Plot No. 273 against the respondent, Madhukar Lokhande,...

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Bombay High Court Pronounces Judgment on Challenges to Additional Fees Imposed by Central Motor Vehicles Rules. Rule 32 and Rule 81 Under Scrutiny for Alleged Unlawful Levy on Delayed Renewals and Transfers

The Bombay High Court heard a public interest litigation (PIL No.130 of 2022) filed by ‘K’ Savakash Auto Rickshaw Sangha, a registered trust, and ...

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Supreme Court Allows Shifting of Liquor Shop Between Regions in Union Territory of Puducherry. The term 'place' in Rule 209 of the Puducherry Excise Rules, 1970 is not restricted to a particular region but permits shifting within the entire Union Territory.

The appellant, M/s Cee Cee & Cee Cee's, held an F.L. 1 License under the Puducherry Excise Act, 1970 for wholesale vending of Indian Made Foreign Liqu...

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Bombay High Court Dismisses Tilaknagar's Injunction Claim in Trademark Passing Off Dispute Over MANSION HOUSE and SAVOY CLUB. Court Holds That 1987 Agreements Ceding Trademarks Were Conditional and Revocable, and Tilaknagar Failed to Establish Exclusive Ownership.

The judgment arises from a commercial IPR suit involving a counterclaim by Tilaknagar Industries Ltd. (Tilaknagar) against Herman Jansen Beverages Ned...

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Bombay High Court Dismisses Revision Applications in Rent Control Dispute — Licence vs. Lease Determination Under Bombay Rent Act, 1947. Agreement for use of shop premises held to be a lease, not a licence, based on exclusive possession and intention of parties.

The case involves two Civil Revision Applications filed by Messrs Miscellenary Marketers Pvt. Ltd. (defendants) against Messrs SunNSand Pvt. Ltd. (pla...

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Supreme Court Reverses High Court in Contract Dispute Over Business Transfer vs. License Agreement. The Court held that the agreement was a transfer of existing business, not a license in premises under Bombay Rent Act, based on plain contractual language excluding extrinsic evidence.

The appeal arose from a dispute over an agreement dated 07.02.1963 between the appellant, who inherited a stationary business from her deceased husban...