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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Supreme Court Allows Suit Based on Adverse Possession — Overrules Earlier View That Adverse Possession Can Only Be Used as Shield. Plaintiff Who Has Perfected Title by Adverse Possession Can Sue for Declaration and Protection or Recovery of Possession.

The Supreme Court addressed the question whether a person claiming title by adverse possession can maintain a suit for declaration of title and for pr...

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Bombay High Court Dismisses Petition Challenging SIT Investigation into Market Committee Affairs. Government Order Appointing Special Investigating Team for Inquiry into Alleged Irregularities in Agricultural Produce Market Committee Upheld as Valid Exercise of Statutory Power.

The petitioners, who were executive committee members of the Agricultural Produce Market Committee, Nagpur, challenged a Government order dated 18/07/...

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Bombay High Court Allows Revenue Appeal in Section 80IA Deduction Case for Container Handling Cranes. Leasing of cranes to JNPT does not constitute developing, maintaining and operating an infrastructural facility under Section 80IA of the Income Tax Act, 1961.

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

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Bombay High Court Upholds Capital Gains Treatment for Land Sale by Estate Administrator — Assessee Not a Trader in Land. Surplus from sale of inherited land held as capital gain, not business income, under Income Tax Act, 1961.

The case involved a reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue, challenging the Tribunal's decision th...

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Bombay High Court Dismisses PIL Challenging Award of Quality Audit Contract Without Tenders. Quality Audit of Roads Held Not Covered Under Section 72 of Mumbai Municipal Corporation Act, 1888, as It Is a Professional Service, Not Execution of Work or Supply of Goods.

The petitioner, Niyaz Ahmed Vanu, filed a Public Interest Litigation challenging the award of a contract by the Municipal Corporation of Greater Mumba...

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Bombay High Court Quashes Agreement for Sale of Open Amenity Space by Municipal Corporation to Private Developer. Municipal Corporation Cannot Alienate Public Amenity Space Reserved Under Development Plan Without Following Statutory Procedure Under Maharashtra Regional and Town Planning Act, 1966.

The petitioner, Prashant Bhagwantrao Palande, a resident of Mira Road, filed a writ petition under Article 226 of the Constitution of India challengin...

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Bombay High Court Confirms Death Sentence for Accused No.1 and Life Imprisonment for Accused No.2 in Murder and Robbery Case. The court upheld the conviction under Sections 302 and 392 IPC based on circumstantial evidence including last seen theory and recovery of stolen articles.

The case involves the murder of Vijayatai Vitthalrao Pund, a 75-year-old woman, who was the mother of PW1 Sunil, a practicing lawyer. The incident occ...

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Bombay High Court Allows Tenant's Petition Challenging Land Transfer Without Previous Sanction Under Section 43 of Bombay Tenancy Act. Post-transfer sanction cannot regularize invalid transfer; MRT order set aside.

The petitioner, Smt. Saraswati Shamrao Dhere, was a tenant of half portion of agricultural land in Shiroli, Kolhapur. Respondent Nos. 2 and 3 were ten...