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Bombay High Court Dismisses Appeal in Trust Dispute — Interpretation of Indenture of Trust dated 29th March 1949. Court holds that the Appellant/Plaintiff failed to establish any right, title or interest in the trust property under the Deed of Trust.

The dispute pertains to an Indenture of Trust executed on 31st March 1949 between Parvatibai Chowhan (Settler) and Rai Bahadur Kunwar Motisingh Lalsin...

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Bombay High Court Allows Writ Petition of Lower Division Clerks in Income Tax Appellate Tribunal Challenging Denial of Annual Increment. Held that increment earned for service rendered in preceding year cannot be denied merely because employee proceeded on leave without allowance or was on probation.

The petitioners, nine Lower Division Clerks working in the Income Tax Appellate Tribunal (ITAT), Mumbai, filed a writ petition challenging the denial ...

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High Court of Bombay at Goa Condones Delay in Tax Appeal Filed by Assessee Due to Lack of Notice and Ex-Parte ITAT Order; Litigant Should Not Suffer for Fault of Counsel, Delay of 40 Days Condoned Under Section 260A of Income Tax Act, 1961, on Payment of Costs.

Two Miscellaneous Civil Applications were filed before the High Court of Bombay at Goa by Neelam Ajit Phatarpekar, an assessee, and as legal heir of l...

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Bombay High Court Upholds Assessment of Private Specific Trust as Association of Persons, Dismissing Assessee’s Appeal. Interest Disallowance under Section 40(ba) of Income Tax Act, 1961 Affirmed as Finding of Fact Not Perverse, Assessee’s Own Declaration as AOP Held Relevant.

The appeal under Section 260A of the Income Tax Act, 1961 arose from the Assessment Year 1998-1999 concerning the status of the assessee, Mehta Jaisin...

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Bombay High Court Dismisses Revenue's Appeal in TDS Classification Dispute. Storage Charges for Hiring Tanks Held to Be 'Work' Under Section 194C, Not 'Rent' Under Section 194I of Income Tax Act, 1961.

The case involves two appeals by the Commissioner of Income Tax (TDS) against a common order of the Income Tax Appellate Tribunal (ITAT) regarding the...

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Supreme Court Enhances Compensation for Heirs of Deceased in Motor Accident Claim, Clarifies 'Just Compensation' Principles Under Motor Vehicles Act, 1988

The Supreme Court heard an appeal by claimants dissatisfied with the compensation awarded by the High Court in a motor accident claim case. The victim...

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Supreme Court Upholds Service Element of Disability Pension for Sailor Discharged After 10 Years in Low Medical Category. Regulation 107 of Navy (Pension) Regulations, 1964 Entitles Personnel with Less Than 15 Years Service to Proportional Service Element.

The case involves an appeal by the Union of India against the order of the Armed Forces Tribunal, Regional Bench, Kochi, which held that the responden...