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Bombay High Court Considers Appeal Against Tribunal's Order Requiring Section 72A Approval for Amalgamated Company's Depreciation Claim. The Court Examines Whether Written Down Value of Assets Can Be Adjusted by Adding Unabsorbed Depreciation Without Central Government Approval.

This appeal under Section 260A of the Income Tax Act, 1961 arose from the order of the Income Tax Appellate Tribunal, Mumbai, concerning assessment ye...

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Supreme Court Dismisses Appeals by Accused in Smuggling Case; Customs Officers Held Not to Be Police Officers Under Section 25 Evidence Act. Confessional Statements to Customs Officers Admissible; No Violation of Article 20(3) as Accused Not Formally Accused During Inquiry Stage.

The Assistant Collector of Customs filed a complaint against Romesh Chandra Mehta and four others for conspiracy under section 120-B of the Indian Pen...

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Bombay High Court Dismisses Land Acquisition Lapse Claim Under Section 24(2) of RFCTLARR Act, 2013 — Compensation Deposited in Court Constitutes Valid Payment. Legal Heirs Cannot Claim Lapse After Compensation Deposited in Court on Award Date.

The petitioners, claiming to be legal heirs of late Narayan Aditwar Patil, filed a writ petition under Article 226 of the Constitution of India seekin...