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Bombay High Court Dismisses Challenge to Section 479(2) of MMC Act, 1888 — License Fee Fixation by Commissioner Upheld. The court held that the power to fix fees is not unguided and does not violate Articles 14 or 19(1)(g) of the Constitution.

The petitioners, Rushabh Outdoors (a partnership firm) and Vandana Borse (proprietress of M/s. Synnovation), challenged the constitutional validity of...

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High Court of Karnataka Dismisses Revenue's Appeal in Trust Registration Cancellation Case. ITAT's order restoring registration under Section 12AA of Income Tax Act, 1961 upheld as Commissioner lacked jurisdiction to cancel registration after expiry of limitation period.

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

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Bombay High Court Dismisses Tax Appeals in Income Tax Case — Commission and Deposit Additions Upheld as Findings of Fact. No Substantial Question of Law Arises Under Section 260A of the Income Tax Act, 1961.

The appellant, Vijay Narayandas Rizwani, was an assessee carrying on business of distribution of country liquor. For the assessment year 1994-95, he f...

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Bombay High Court Allows Petitioner in Income Tax Reopening Case — Notice Under Section 148 Quashed as Beyond Four Years Without Failure to Disclose. Reopening of Assessment Based on Change of Opinion Held Invalid Under Section 147 of Income Tax Act, 1961.

The petitioner, Multiscreen Media Private Limited, a company engaged in providing audiovisual television software, films, events, and related activiti...

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Bombay High Court Dismisses Municipal Corporation's Petition in Property Tax Dispute with State Government. Government land leased to private contractor for toll bridge construction is exempt from municipal property tax under Section 127 of the Bombay Provincial Municipal Corporation Act, 1949.

The case involves a dispute between the Commissioner of Sangli Miraj Kupwad Cities Municipal Corporation (petitioner) and the Executive Engineer of th...