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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 by Non-Resident Indians Held Not Agricultural Land. Land Adjacent to Five-Star Hotels with Barren Nature and High Sale Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribu...

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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...

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Held Not Agricultural Despite Plantation. Sale of Land Adjacent to Five-Star Hotels at High Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, husband and wife, who sold their ancestral prop...

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Bombay High Court Hears Writ Petition Challenging Taxability of Interest Received on Enhanced Motor Accident Compensation. Petitioner Claims Interest is Capital Receipt and Not Taxable; Revenue Relies on Sections 56(2)(viii) and 145A(b) of Income Tax Act, 1961.

The petitioner, a 48-year-old man rendered paraplegic and bedridden since a road accident at age 8, filed a writ petition challenging the taxability o...

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Bombay High Court Quashes Suspension and Departmental Inquiry Against Municipal Employee for Lack of Jurisdiction. Suspension Order Passed by Municipal Commissioner Instead of General Body Held Invalid Under Section 57 of Maharashtra Municipal Corporations Act, 1949.

The petitioner, Mr. Sanjay G. Gharat, an employee of the Kalyan Dombivali Municipal Corporation (KDMC), challenged the suspension order dated 18th Jun...

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Bombay High Court Issues Directions to Enforce Fitness Certificate Tests Under Motor Vehicles Act. Failure to Implement Rule 62 of Central Motor Vehicles Rules, 1989 Found to Contribute to Road Accidents and Loss of Life.

The petitioner, appearing in person and assisted by amicus curiae, filed a Public Interest Litigation seeking enforcement of provisions of the Motor V...

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Karnataka High Court Dismisses Petitioner's Challenge to Notification Declaring PFI Unlawful with Immediate Effect under Unlawful Activities (Prevention) Act, 1967. Court Holds That Reasons for Immediate Effect are Sufficiently Disclosed in Notification Itself as Required by Section 3(3) Proviso.

The petitioner, claiming to be the President of Popular Front of India (PFI), filed a writ petition under Article 226 of the Constitution before the H...

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Bombay High Court Dismisses Employer's Petition Seeking to Unilaterally Implement Notice of Change Under Section 9A of Industrial Disputes Act. Employer Cannot Implement Proposed Changes Without Settlement or Award from Competent Court.

The petitioner, J. D. Orgochem Limited (formerly Jaysynth Dyechem Ltd.), is a company engaged in manufacturing chemicals. The respondent, Dyes and Che...