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Supreme Court Dismisses Appeal in Capital Gains Tax Case — Transfer of Property Not Completed Under Section 2(47)(v) of Income Tax Act, 1961. Agreement to Sell and Power of Attorney Did Not Confer Possession or Part Performance Under Section 53A of Transfer of Property Act, 1882.

The appellant-assessee, M/s Seshasayee Steels P. Ltd., entered into an agreement to sell on 15.05.1998 with Vijay Santhi Builders Ltd. for sale of lan...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe. Transfer of Development Rights Not Constituting Transfer Under Section 2(47) of Income Tax Act, 1961.

The petitioner, Late Bharat Jayantilal Patel (since deceased through legal heir Smt. Minal Bharat Patel), challenged a notice issued under Section 148...

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Bombay High Court Dismisses Petition Seeking Transfer of Investigation in Fatal Hit-and-Run Case Alleging Police Bias. Court finds no exceptional circumstances warranting transfer, holds that investigation is progressing and petitioner's grievances can be addressed by trial court.

The petitioner, Shahrukh Ziya Mohammad, filed a criminal writ petition under Article 226 of the Constitution of India seeking a writ of mandamus to tr...

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Bombay High Court Dismisses State's Challenge to MPSC's Refusal to Recommend Candidates for Teacher Posts Due to Age Bar — MPSC's Discretion to Prescribe Age Limit Upheld as Reasonable Classification Under Articles 14 and 16 of the Constitution.

The State of Maharashtra and its education authorities filed a writ petition challenging the decision of the Maharashtra Public Service Commission (MP...

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Bombay High Court Allows Conversion of Occupancy Class-II to Class-I Under Maharashtra Land Revenue Code, 1966 — Holds That Section 44 of the Code Does Not Bar Such Conversion for Lands Acquired Under Part VII of the Land Acquisition Act, 1894.

The petitioner, Ananta Landmarks Private Limited, filed a writ petition under Article 226 of the Constitution of India challenging an order/communicat...

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Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...