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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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Bombay High Court Upholds Mesne Profits Award in Landlord-Tenant Dispute — Rate Fixed at Rs.1,24,099 per Month Based on Expert Evidence. Court Confirms That Mesne Profits Are Determined by Market Rent, Not Controlled Rent, and Interest at 6% p.a. Is Appropriate.

The case involves a dispute between Bata India Limited (the applicant/tenant) and Bindiya Co-operative Housing Society Limited (the respondent/landlor...

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Bombay High Court Dismisses Revenue's Appeal in Bogus Purchase Case - Upholds ITAT's Estimation of Profit. Estimation of profit on bogus purchases at 12.5% upheld as reasonable; entire purchase amount cannot be added when purchases are not disputed as genuine.

The case involves two appeals filed by the Pr. Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, challenging the order of the...

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Bombay High Court Allows Writ Petition Challenging SVLDRS-3 Demand for Interest Component Under Sabka Vishwas Scheme. Interest paid under protest prior to show cause notice is part of tax dues under Section 124(2) of Finance Act, 2019.

The Petitioner, National Centre for the Performing Arts, a public trust registered under the Societies Registration Act, 1860, and engaged in providin...

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Supreme Court Allows NDMC Appeals in Property Tax Dispute — Upholds Unit Area Method as Valid. The impugned Bye-laws are not ultra vires the NDMC Act, 1994, as they fall within the rule-making power under Section 388 and are consistent with Section 63.

The Supreme Court allowed the appeals filed by the New Delhi Municipal Council (NDMC) against the Delhi High Court judgment dated August 10, 2017, whi...

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Bombay High Court Dismisses Union of India's Challenge to Arbitral Award in Construction Contract Dispute. Court upholds arbitrator's findings on rate analysis and rejection of counterclaims under Section 34 of the Arbitration and Conciliation Act, 1996.

The Union of India, through the Executive Engineer, CPWD, filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996 challenging ...

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Supreme Court Upholds Constitutional Validity of Gold (Control) Act, 1968 with Partial Striking Down. Court holds delegation of power to Administrator not excessive and applies severability doctrine to sever ultra vires provisions.

The case arose from a constitutional challenge to the Gold (Control) Act, 1968, enacted to curb gold smuggling and control internal gold transactions ...