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Bombay High Court Dismisses Writ Petition Challenging Demolition of Room for Want of Sanctioned Plan; Assessment Records and Repair Permissions Held Insufficient to Prove Legality of Construction.

The petitioner, a 72-year-old senior citizen, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court seekin...

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Bombay High Court Dismisses Appeal Against BMC Demolition Notice for Unauthorized Construction. Notice under Section 351 of BMC Act, 1888 Held Valid as Plaintiff Failed to Prove Title or Authorization.

The appellant, Namdev Pandurang Panchal, filed a suit seeking a declaration that a notice dated 19.10.2001 under Section 351 of the Mumbai Municipal C...

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High Court of Bombay at Goa Allows Tax Appeal in Income Tax Deduction Case — Rear Courtyard Not Part of Built-Up Area for Section 80-IB(10) Computation. The court held that the Tribunal cannot inquire into matters beyond the lis between the parties.

The appellant, M/s. Commonwealth Developers, a partnership firm, filed its return of income for the assessment year 2006-07 declaring a total income o...

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Supreme Court Dismisses Appeals of Beneficiaries of Wakf Estate in Wealth Tax Matter, Upholding Assessment as 'Asset'. Right to Receive Income Share from Wakf-alal-aulad is Property Assessable Under Section 2(e) of Wealth Tax Act, 1957.

The Supreme Court of India heard appeals by the beneficiaries of a wakf-alal-aulad against the inclusion of their right to receive a share of the net ...

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Bombay High Court Quashes Eviction Order Against Shop Occupants in Mahatma Phule Market Due to Violation of Natural Justice. Deputy Municipal Commissioner's Order Set Aside as Petitioners Were Not Heard Before Eviction.

The petitioners, who were occupants of shops on the first floor of Mahatma Phule Market in Jalgaon, challenged an order dated 20th January 2018 passed...

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Non-Agricultural. Land Adjacent to Five-Star Hotels with High Sale Price and Lack of Systematic Cultivation Indicates Non-Agricultural Character Under Income Tax Act, 1961.

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal which had upheld the C...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Not Agricultural Land. Land adjacent to five-star hotels with high sale price and lack of systematic cultivation fails to qualify as agricultural land under Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, Minguel Chandra Pais and Maria Leila Tovar Furt...