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Constitution Of India – Income Tax Act, 1961 – Section 12A – Advisory Communication – Maintainability Of Appeal – Jurisdiction Of Income Tax Appellate Tribunal

Bombay High Court held – Advisory communication from Director of Income Tax (Exemptions) regarding modification of objects did not amount to cancell...

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Supreme Court Dismissed Appeal on Stamp Duty Liability in Agreement to Sell – Reiterated Possession Clause Governs Duty Implication

Stamp Duty – Bombay Stamp Act, 1958 – Agreement to Sell Deemed as Conveyance When Possession Delivered – Courts Impounded Document for Recovery ...

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Bombay High Court Sets Aside Charity Commissioner’s Circular on Restricting Trust Names. A victory for freedom of expression in trust registrations under the Maharashtra Public Trusts Act.

The Bombay High Court quashed the Revised Circular No. 543 dated July 4, 2018, issued by the Charity Commissioner, Maharashtra, which directed trusts ...

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"Deemed Conveyance under MOFA: High Court Upholds Societal Rights, Dismisses Ownership Disputes" "Statutory obligations outweigh title conflicts in securing housing societies' rights."

The Bombay High Court dealt with the challenge against the denial of deemed conveyance under Section 11(3) of the Maharashtra Ownership of Flats Act (...

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Partition Dispute Judgment: Unregistered Partition Deed Not Subject to Stamp Duty and Penalty Requirement. The Bombay High Court held that an unregistered partition deed recording a family arrangement does not require impounding for stamp duty or registration, and ordered a refund of penalties.

The High Court in this Writ Petition addressed the legality of an order by the trial Court that sent an unregistered partition deed to the Collector o...

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Anticipatory Bail Granted in Case Involving Sub-Registrars Accused of Illegal Land Transactions. Court acknowledges limited scope of registration officers' duties and absence of criminality.

1. Case Background:Three applicants—Dinkar Shankar Deshmukh, Archana Shailendra Pakale, and Manohar Genba Chivhe—filed anticipatory bail applicati...

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"Family Partition Deed Registered Within Time Due to Exclusion of Period for Stamp Duty Adjudication" Bombay High Court rules in favor of petitioner, excludes time taken by authorities in adjudicating stamp duty from calculation of registration period under Section 23 of the Registration Act, 1908.

The case lies in the interpretation of Section 23 of the Registration Act in conjunction with Section 34 of the Bombay Stamp Act. The court ruled that...

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Supreme Court Upholds Stamp Duty and Registration Requirements for Sale Agreements. Clarity on Stamp Duty Liability for Agreements Preceding Sale Deeds.

The Supreme Court of India reaffirmed the obligation to pay appropriate stamp duty on sale agreements preceding registered sale deeds. The Court rule...

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Municipal Corporation of Greater Mumbai v. Samarath Development Corporation and Ors. Court weighs public interest against private ownership rights over disputed land in a crucial development zone.

The Municipal Corporation of Greater Mumbai (MCGM) and Samarath Development Corporation (plaintiffs) regarding the ownership of a 158.05-acre plot of ...

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Refusal of Registration of Deed of Conveyance Challenged. Bombay High Court Deliberates on the Timelines and Stamping Requirements under the Registration Act and Stamp Act.

In a writ petition filed under Article 226 of the Constitution of India, the petitioner challenges the legality of an order dated 27.03.2024, issued b...