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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Material as Original Assessment is Invalid as Change of Opinion.

The petitioner, Geopreneur Realty Private Limited, a real estate development company, challenged a notice dated 30 March 2021 issued under Section 148...

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Supreme Court Dismisses Appeal of Female Heir in Hindu Succession Dispute — Prior Partition and Sale by Coparcener Barred Claim. Daughter of Predeceased Son Had No Vested Right During Lifetime of Absolute Owner; Rule of Survivorship Inapplicable After Partition.

The appellant, Radha Bai, filed a suit for partition and possession of ancestral land in Village Barra, claiming to be the daughter of Saheblal, a pre...

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Supreme Court Dismisses Municipal Corporation's Appeal Against Resolution Plan Approval in Insolvency Case. Municipal Corporation's Prior Consent to Resolution Plan Precludes Later Objections Under IBC.

The Municipal Corporation of Greater Mumbai (MCGM) appealed against the order of the National Company Law Appellate Tribunal (NCLAT) which had upheld ...

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Supreme Court Dismisses Premature Release Petition of Life Convict in Dacoity and Murder Case — Holds That Conviction Under Unconstitutional Arms Act Provision Does Not Automatically Entitle Release, and That State's Rejection of Earlier Representation Was Valid

The petitioner, Rajan, a Sri Lankan refugee, was convicted for dacoity, murder (3 counts), attempt to murder (4 counts), and arms offences in connecti...

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Supreme Court Upholds NCDRC Finding of Deficiency of Service in Hotel Swimming Pool Death — Duty of Care Owed by Hotel Management to Guests Using Pool Facilities. Assigning Lifeguard Additional Bartending Duties Constitutes Breach of Duty Under Consumer Protection Act, 1986.

The appeals arose from a judgment of the National Consumer Disputes Redressal Commission (NCDRC) dated 28 April 2015, which held the Kerala Tourism De...

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Supreme Court Allows Appeal in Negotiable Instruments Act Case — Reverses High Court Acquittal Based on Fiduciary Relationship. Concurrent Findings of Fact Cannot Be Upset in Revision Without Perversity; Presumption Under Section 139 NI Act Applies Even Between Fiduciaries.

The appellant-complainant, Bir Singh, filed a criminal complaint under Section 138 of the Negotiable Instruments Act, 1881 against the respondent-accu...