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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

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High Court

Bombay High Court Allows Appeals in Income Tax Classification Dispute — Rent Income from Leasing Properties Held Assessable as Business Income. The Court ruled that where the assessee's main object is leasing and it conducts systematic business activity, rental income is assessable under 'Profits and gains of business or profession' under Section 28 of the Income Tax Act, 1961, not under 'Income from house property'.

21 Oct 2024

The case involves a batch of appeals under Section 260A of the Income Tax Act, 1961, filed by National Leasing Limited (later National Realty Pvt. Ltd...

High Court

Bombay High Court Directs Cantonment Board and PCMC to Act Against Unauthorised Conversion of Basement Godowns into Bar and Restaurant. Statutory Authorities Cannot Plead Helplessness in Enforcing Law Against Admitted Illegalities.

16 Oct 2024

The Petitioner, a retired Colonel, filed complaints in 2016 to the Cantonment Board, Dehu Road, and the Pimpri Chinchwad Municipal Corporation (PCMC) ...

Supreme Court

Supreme Court Allows Assessee's Appeal in VAT Classification Dispute — Mosquito Repellants, Insect Killers, Cleaners, and Antiseptic Liquid Classified Under Respective Entries at 4% VAT Rate. Products like Mortein Mosquito Coil, Mat, Liquid Vaporizer, Mortein Insect Killer, Harpic, Lizol, and Dettol Antiseptic Liquid are held to be classifiable under specific entries of Kerala VAT Act, 2003, attracting 4% tax, not higher residuary rate.

10 Apr 2023

The present appeal arises from a judgment of the Kerala High Court which dismissed the assessee's appeal and upheld the Commissioner's classification ...

Supreme Court

Supreme Court Upholds High Court's Direction for Tender Process in Government Procurement Under National AYUSH Mission. The court held that paragraph 4(vi)(b) of the Operational Guidelines requires a transparent tendering process among eligible establishments, including IMPCL, Public Sector Undertakings, state government pharmacies, and cooperatives, to ensure competition and quality in the procurement of Ayurvedic medicines.

3 Jan 2023

The dispute arose from a petition filed by Kerala Ayurvedic Co-operative Society Limited before the Lucknow Bench of the High Court of Judicature at A...

High Court

High Court of Karnataka Examines Cognizability of Section 63 of Copyright Act in Writ Petition by Cab Aggregator; Issue Involves Classification of Offence Punishable with Imprisonment up to Three Years.

20 Dec 2021

Background: The dispute arose from a complaint filed by Lahari Recording Company (respondent no. 2), a music company, against ANI Technologies Pvt. Lt...

Supreme Court

Supreme Court Allows Builder's Appeals in Consumer Cases, Sets Aside Refund Order. Clause 11.4 of Builder-Buyer Agreement Limits Developer's Liability to Refund Only if Agreement is Terminated; Allottees Not Entitled to Refund Without Termination.

1 Jan 2020

The appeals arise from a common judgment of the National Consumer Disputes Redressal Commission (NCDRC) in ten consumer cases filed by allottees again...

High Court

Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Deduction of Contributory Negligence and Proper Application of Multiplier. Claimants' Cross Objection Dismissed as No Evidence of Negligence of Other Vehicle.

19 Dec 2019

The case arises from a motor accident claim filed by the parents of a deceased bachelor who died in a vehicular accident. The Motor Accident Claims Tr...

High Court

High Court of Karnataka Adjudicates TDS Obligations of Turf Clubs on Stake Money Payments to Horse Owners under Income Tax Act. Interpretation of Section 194B and CBDT Circulars Central to Dispute over Characterization of Stake Money as Winnings.

26 Sep 2014

The case involved writ petitions filed by Bangalore Turf Club Limited, Mysore Race Club Limited, Karnataka Race Horse Owners Association, and an indiv...

High Court

High Court of Karnataka Hears Petitions Against TDS Notices Issued to Turf Clubs Under Section 194B of Income Tax Act — Argued That Stake Money Is Not Winnings. Petitioners Contend That CBDT Circular No.467 Exempts Stake Money From TDS and That Such Payments Are Business Income Taxable Under Section 74A, Not Winnings Under Section 194B.

26 Sep 2014

The batch of writ petitions before the High Court of Karnataka at Bangalore arose from notices issued by the Income Tax Department to turf clubs in Ba...

High Court

Bombay High Court Dismisses Petitions Challenging Cancellation of Excise Licences for Non-Payment of Annual Fee. Rule 7(2) of the Maharashtra Foreign Liquor (Import, Export and Transport) Rules, 1965 mandates annual fee payment as a condition for licence validity; non-payment renders licence void without need for show cause notice.

30 Nov -0001

The petitioners, holders of country liquor licences under the Maharashtra Foreign Liquor (Import, Export and Transport) Rules, 1965, challenged the ca...

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