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Madras High Court Dismisses Revenue's Appeal in Capital Gains vs Business Profits Dispute. Profit on Sale of Land Held as Capital Gains Where Assessee Not in Property Development Business.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal for assessment year 2004-05. The a...

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High Court of Bombay at Goa Quashes FIR in Forgery Case Due to Bar Under Section 195 Cr.P.C. — Allegations Pertaining to Proceedings Before Revenue Court Require Complaint by That Court.

The petitioner, Anthony Roque D'Souza, filed a Criminal Writ Petition under Section 482 Cr.P.C. seeking quashing of FIR No.178/2023 registered at Mapu...

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Bombay High Court Dismisses Second Appeal in Possession Suit, Upholds Concurrent Findings for Specific Performance. Concurrent findings of fact under Section 100 of Code of Civil Procedure, 1908 cannot be interfered with in second appeal as no substantial question of law arose.

The appellants, as plaintiffs, instituted Special Civil Suit No.72 of 2014 seeking possession of suit lands. They claimed that vide two agreements dat...

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High Court of Karnataka Enhances Compensation in Motor Accident Claim — Applies Multiplier of 18 Instead of 13. Amendment from Section 163A to Section 166 of Motor Vehicles Act Allowed to Ensure Just Compensation.

The case arises from a motor accident claim filed by Smt. Omana Chetan, widow of deceased S.R. Chetan, who died in a road accident involving a lorry. ...

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Bombay High Court Dismisses Appeal in Land Acquisition Dispute for Lack of Jurisdiction. Civil Court lacks jurisdiction to entertain suit challenging acquisition under Land Acquisition Act, 1894, as remedy lies before Reference Court under Section 18.

The appellants, owners of a property in Agonda, Goa, filed a suit seeking withdrawal from acquisition of their plots and compensation of Rs. 1,20,00,0...

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Bombay High Court Dismisses Petition Challenging Restriction Order Against Iranian Nationals in Foreigners Act Case. Court upholds restriction order under Para 11(2) of Foreigners Order, 1948, holding that foreign nationals cannot claim fundamental rights under Article 19(1)(d) and (e) of Constitution.

The petitioners, Iranian nationals, filed a writ petition under Article 226 of the Constitution of India challenging a restriction order dated 2nd Nov...

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Bombay High Court Dismisses Petitions Challenging Demolition of Unauthorized Construction on Municipal Land — Held That No Notice Under Section 53A of Transfer of Property Act Is Required for Unauthorized Occupants and That Encroachment on Public Land Cannot Be Regularized.

The judgment concerns two writ petitions filed by different groups of petitioners challenging the demolition of their constructions on land belonging ...