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High Court of Karnataka Quashes Cancellation of Fair Price Shop Authorization Due to Violation of Natural Justice. Petitioner's authorization cancelled without notice or opportunity of hearing, and appellate order also set aside for lack of proper consideration.

The petitioner, Sri Manjunath, was a fair price shop dealer authorized under the Essential Commodities Act, 1955. His authorization was cancelled by t...

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High Court of Bombay Dismisses Appeal Against Acquittal in Cheque Dishonour Case Due to Failure to Prove Debt. Complainant failed to establish legally enforceable debt or liability under Section 138 of the Negotiable Instruments Act, 1881 as the cheque was given as security for a business transaction.

The case involves an appeal by the complainant, Shankar Jaganath Mane, against the acquittal of the accused, Sikkandar Mohammed Bidiwala, for an offen...

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Bombay High Court Dismisses Petition Challenging Gram Panchayat's Resolution for Property Tax on Capital Value. Gram Panchayat has power to levy property tax on capital value of lands/buildings under Rule 7 of Maharashtra Village Panchayats Taxes and Fees Rules, 1960.

The petitioner, a resident of village Silewada, challenged Resolution No. 6 dated 30th July 1994 passed by the Gram Panchayat, Silewada, whereby the G...

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Bombay High Court Allows Appeal in Land Acquisition Case — Compensation for Severance of Property Not Payable Under Section 23(1) of Land Acquisition Act, 1894. Court holds that cost of constructing a culvert to connect severed portions is not a separate head of compensation under the Act.

The case involves an appeal by the Executive Engineer and Special Land Acquisition Officer against the judgment of the Reference Court dated 6/01/2005...

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Bombay High Court Dismisses Revenue's Appeal in Dress Designer's Section 80RR Deduction Case. Dress Designer Held to Be an 'Artist' Entitled to Deduction Under Section 80RR of Income Tax Act, 1961 for Design Fees from Foreign Sources.

The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal allowing deduction under Section 80...

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Bombay High Court Upholds Industrial Court Order Directing Regularization of Daily Wager in Agricultural Produce Market Committee — Unfair Labour Practice Established Under MRTU & PULP Act for Non-Regularization Despite Completion of 240 Days Service and Regularization of Juniors.

The petitioner, Agricultural Produce Market Committee, Hinganghat, challenged the order of the Industrial Court, Nagpur, which allowed the complaint o...

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Bombay High Court Allows Revenue's Appeal in Part, Upholds Deduction Under Section 80HHE for Supply of Software Professionals Abroad. Supply of qualified manpower services to a person outside India constitutes rendering of technical services under Section 80HHE of the Income Tax Act, 1961.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax Appellate Tribun...

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Bombay High Court Allows Reference in Income Tax Case — Remands to Tribunal for Fresh Determination on Cessation of Liability Under Section 41(1) of Income Tax Act, 1961. Disputed Liability for Forest Produce Price Not Ceased Merely Because Assessee Did Not Pay Pending Adjudication.

The case involves an income tax reference by the Income Tax Appellate Tribunal to the Bombay High Court regarding the applicability of Section 41(1) o...