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Supreme Court Allows Tenant's Appeal in Rent Control Jurisdiction Case — Decree Passed After Act's Applicability Is Void. Civil Court Loses Jurisdiction Once Rajasthan Rent Control Act, 2001 Applies to Area; Decree Passed Thereafter Is Void Ab Initio.

The Supreme Court allowed the appeals filed by the tenant-appellants against the judgment of the Rajasthan High Court which had dismissed their revisi...

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Bombay High Court Dismisses Appeal of Educational Institution Challenging Provident Fund Applicability. Establishment Not Exempt Under Section 16(1)(a) or (b) of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 as It Uses Power and Employs More Than 20 Persons.

The appellant, M/s. Aniket College of Social Work, is a society registered under the Societies Registration Act, 1860 and the Maharashtra Public Trust...

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High Court at Bombay Partly Allows Cinema Owner's Petition Against Entertainment Tax Demand and Penalty — Exemption Does Not Absolve Liability for Tax Collected from Customers, But Penalty Set Aside as Excessive.

The petitioner, Minakshi Chitra Mandir, a cinema hall in Sailu, District Parbhani, was granted exemption from payment of entertainment tax under the M...

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Bombay High Court Allows Stay of Demand for Slum Rehabilitation Authority in Income Tax Exemption Case — Prima Facie Case Established for Section 11 Exemption Despite Section 2(15) Proviso. Statutory Authority's Non-Profit Slum Rehabilitation Activities Held Charitable, Not Commercial.

The Petitioner, Slum Rehabilitation Authority, a statutory body established under the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment...

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Bombay High Court Allows Employee's Petition for Higher Pay Scale and Pensionary Benefits Despite Not Passing Departmental Examination. Exemption Granted Under Government Resolutions for Employees Above 45 Years of Age Cannot Be Ignored for Grant of Benefits.

The petitioner, Ramesh s/o Channapa Kompalli, was appointed as a Junior Clerk in the office of respondent No.4 on 4th March, 1985 and later promoted t...

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Bombay High Court Quashes Rejection of Exemption Application Under Section 10(23C)(vi) of Income Tax Act — CBDT Circular Extending Due Date Must Be Given Effect. University's Application Filed Within Extended Time Was Wrongly Rejected as Time-Barred; Court Directs Fresh Consideration on Merits.

The petitioner, Sanjay Ghodawat University, Kolhapur, is a university established by an act of the State Legislature of Maharashtra, which became oper...