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High Court of Karnataka Examines Validity of Registration and Summoning Orders in Multiple Cases Under Karnataka Police Act Section 78(3). Petitioner Seeks Quashing of Criminal Proceedings Alleging Procedural Irregularities.

The petitioner approached the High Court under Section 482 of the Code of Criminal Procedure, 1973, seeking to set aside the orders registering crimin...

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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Bombay High Court Upholds Co-operative Appellate Court's Order Setting Aside Termination and Awarding Compensation in Lieu of Reinstatement. Employee's termination by Suvarnayug Sahakari Bank set aside; compensation of Rs. 35,00,000 awarded instead of back-wages.

The judgment concerns three writ petitions arising from a dispute between Suvarnayug Sahakari Bank Ltd. (the Bank) and its former employee, Suresh Shi...

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Bombay High Court Upholds Revenue in Block of Assets Case — Industrial Gala Sale Taxed as Short Term Capital Gain Under Section 50. Non-Use of Asset Does Not Remove It from Block of Assets; Depreciation History Determines Tax Treatment.

The case involves an income tax reference by the Income Tax Appellate Tribunal, Mumbai Bench, at the instance of the assessee, Smt. Meena v. Pamnani, ...

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Bombay High Court Allows Summary Judgment in Commercial Suit for Recovery of Loan Amount. Plaintiff entitled to decree for Rs.1.65 Crores with interest as defendant failed to raise a triable issue under Order XXXVII CPC.

The plaintiff, Tradelink Exim (India) Pvt Ltd, filed a Commercial Suit under Order XXXVII of the Code of Civil Procedure, 1908, against the defendant,...

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Supreme Court Upholds Civil Court's Jurisdiction in Suit Against Occupant Who Had Ejectment Decree Not Executed Due to Slum Areas Act. Section 19 of Slum Areas Act Does Not Make Such Occupant a 'Tenant' Under Delhi Rent Control Act, Allowing Suit for Possession on Trespass Ground.

The appellant, Lakhmi Chand Khemani, was the tenant of a building in Delhi owned by one M. M filed a suit for ejectment and obtained a decree. While a...