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Bombay High Court Dismisses Arbitration Petition as Time-Barred Under Section 34(3) of Arbitration and Conciliation Act, 1996 — Period for Obtaining Certified Copy Not Excludable Under Section 12(2) of Limitation Act, 1963 for Filing Under Section 34.

The petitioner, Jenjon Retail and Services Pvt. Ltd., filed an arbitration petition under Section 34 of the Arbitration and Conciliation Act, 1996, ch...

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Bombay High Court Dismisses Writ Petition Challenging Cooperative Society's Maintenance Charge Demand Under Article 227. Alternative Remedy Under Maharashtra Co-operative Societies Act, 1960 Available; Petition Not Maintainable.

The petitioners, members of Link Apartment CHS Ltd., filed a writ petition under Article 227 of the Constitution of India challenging the demand for a...

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Supreme Court Adjudicates Appeal Against High Court's Order Setting Aside Arbitral Award Under Section 37 of Arbitration and Conciliation Act, 1996. Dispute Involves Interpretation of Contractual Notice Requirement as Condition Precedent and Applicability of Waiver and Estoppel in EPC Contract.

The dispute arose from multiple Engineering, Procurement, and Construction (EPC) agreements between SEPCO Electric Power Construction Corporation (con...

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Supreme Court Dismisses Assessee Bank's Appeal in Income-Tax Case on Taxability of Dividend Income Received After Merger of State. Dividend Encashed in Taxable Territories After Merger, Not Deemed Paid on Declaration Date Under Section 16(2) of Income-tax Act, 1922, Thus Taxable in Year of Receipt.

The Supreme Court dismissed the appeal of Benaras State Bank Ltd. against the Commissioner of Income-tax, Lucknow, in a dispute concerning the taxabil...

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High Court of Karnataka Allows Appeal in Cheque Dishonour Case — Presumption Under Section 139 N.I. Act Not Rebutted by Accused. Borrowing of Rs.20,000/- and Issuance of Cheque Established; Acquittal Set Aside.

The appeal arises out of the judgment of acquittal passed by the learned Senior Civil Judge and JMFC, Sagar dated 26.08.2011 in C.C.No.124/2010 wherei...

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High Court of Karnataka Upholds Exemption for Educational Society under Section 10(23C)(iiiad) of Income Tax Act, 1961 — Society Not Required to Be Solely an Educational Institution. Income from letting out auditorium and other properties used for educational purposes qualifies for exemption.

The case involves appeals by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) granting exemption under Section 10(23C)(iiiad)...

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Bombay High Court Allows Refund of IGST on Exports Under Protest, Rejects Unjust Enrichment Claim. Payment under protest does not attract doctrine of unjust enrichment under Section 54 of CGST Act, 2017.

The petitioner, Venus Jewel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, challenging the refusa...

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Bombay High Court Upholds School Tribunal's Order Setting Aside Termination but Allows De Novo Enquiry Against Employee in Service Dispute. Employer's Right to Conduct Fresh Enquiry Upheld as Termination Was Procedurally Flawed, Not on Merits.

The judgment involves two writ petitions arising from the same order of the School Tribunal, Latur, dated 23.1.2014, which partly allowed Appeal No.13...