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Bombay High Court Dismisses Petitions Challenging Reclassification of Mill Land as Non-NAINA Area Under DCPR 2034. Court upholds Monitoring Committee's decision that land not required for textile industry reverts to municipal reservation for public housing and amenity purposes.

The judgment concerns two writ petitions filed by Glider Buildcon Realtors Pvt Ltd and Mafatlal Industries Ltd challenging the decision of the Monitor...

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Bombay High Court Allows Appeal in MVAT Case — Works Contract Valuation Must Exclude Land Value Under Rule 58. Land value deduction under Rule 58 of MVAT Rules is mandatory for works contracts involving transfer of immovable property, and the Tribunal erred in restricting deduction to 20%.

The Appellant, Oasis Realty, an association of persons registered under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and Central Sales Tax Act...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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High Court of Karnataka Dismisses Petitions Challenging Election Notification for Co-operative Banks. Rule 3(2) of Karnataka Co-operative Societies Rules, 1960 Held Directory, Not Mandatory.

The petitioners, various Primary Agricultural Credit Co-operative Societies, filed writ petitions challenging the election notification issued by the ...

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High Court of Karnataka Dismisses Petitions Challenging Election Notification for Cooperative Societies — Election Process Once Notified Cannot Be Interfered With. Non-Compliance with Section 28A of Karnataka Cooperative Societies Act, 1959, is a Ground for Election Petition, Not for Stay of Election.

The petitioners, various Primary Agricultural Credit Co-operative Societies, challenged the election notification issued by the State Election Commiss...

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High Court of Bombay, Nagpur Bench, Combined Multiple Writ Petitions by Teachers and Private Schools Against State Education Authorities. The Petitions Pertain to Grievances Related to School Education and Sports Department.

The High Court of Judicature at Bombay, Nagpur Bench, heard a combined group of 26 writ petitions (W.P. Nos. 7441, 5633, 5464, 7393, 5866, 6333, 4010,...

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Bombay High Court Allows Petitions Challenging Cancellation of Advance Authorizations and Demand for Customs Duty in Sugar Export Cases. Non-compliance with export obligation due to government-imposed export ban constitutes force majeure, and demand for duty with interest cannot be sustained.

The judgment concerns four writ petitions filed by companies engaged in sugar trading and export, challenging the cancellation of advance authorizatio...