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Bombay High Court Upholds Capital Gains Treatment for Land Sale by Estate Administrator — Assessee Not a Trader in Land. Surplus from sale of inherited land held as capital gain, not business income, under Income Tax Act, 1961.

The case involved a reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue, challenging the Tribunal's decision th...

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Bombay High Court Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

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Bombay High Court Allows Appeal of Housing Society Against ESI Corporation — Society Not a 'Shop' Under ESI Act Notification. Principles of Natural Justice Not Applicable to Notification Under Section 1(5) of Employees' State Insurance Act, 1948.

The appellant, Vidarbha Premier Co-operative Housing Society, filed an appeal against the order of the Employees' State Insurance Court, Nagpur, which...

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High Court of Judicature at Bombay Nagpur Bench Adjudicates Challenge to Declaration of Chandrapur as Dry District Under Maharashtra Prohibition Act, 1949. Order Dated 05.03.2015 and Section 139(1)(a) of the Act Challenged as Violative of Article 14 of the Constitution.

This batch of writ petitions challenged the declaration of Chandrapur as a dry district. The petitioners, holders of licenses under the Maharashtra Pr...

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High Court of Bombay Adjudicates Writ Petitions Challenging Desilting Policy Tender Conditions as Arbitrary and Unconstitutional. Petitioners Contend Conditions Violate Articles 14 and 19(1)(g) and Disregard Court's Directive in PIL No.143 of 2012.

The High Court of Bombay heard four connected writ petitions challenging certain conditions stipulated in a Government Resolution dated 03.08.2018 iss...

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Bombay High Court Dismisses BPCL's Challenge to Service Tax on Port Storage Charges. Storage charges collected by Mumbai Port Trust from BPCL for storing petroleum products are taxable as 'port services' under Section 65(105)(zzl) of the Finance Act, 1994.

The petitioners, Bharat Petroleum Corporation Limited (BPCL) and its Territory Manager, filed a writ petition challenging the demand of Service Tax by...

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Bombay High Court Dismisses PIL Challenging Resort Construction in Cavelossim, Goa, Holding No Violation of CRZ Norms or Building Regulations. The court found that the petitioner failed to establish any illegality or public nuisance, and the construction was lawfully permitted.

The petitioner, Cavelossim Villagers Forum, a registered society, filed a Public Interest Litigation before the Bombay High Court at Goa, challenging ...