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Bombay High Court Allows Revenue Appeal in Income Tax Case on Lease Rental Deduction for Idle Machinery. Business decision to keep dozers idle and pay lease rentals without use held not allowable as expenditure under Section 37(1) of Income Tax Act, 1961.

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) which had allowed the assessee's claim for deduction of lease renta...

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Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Possession and Mesne Profits — Landlord-Tenant Relationship Established Through Rent Receipts and Admission.

The petitioner, Smt. Kausalyabai Kisan Chavan, filed a writ petition under Article 227 of the Constitution of India challenging the judgment and decre...

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Karnataka High Court Allows Appeal in Land Reforms Act Case — Tenancy Rights Not Established Due to Lack of Evidence of Cultivation. Land Tribunal's Order Based on Surrender Deemed Invalid as Surrender by Non-Tenant Has No Legal Effect Under Section 48-A of Karnataka Land Reforms Act, 1961.

The present appeal arises from a judgment of the learned Single Judge dismissing the writ petition filed by the appellants challenging the order of th...

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High Court of Bombay at Goa Sets Aside Appellate Court Order Cancelling Sale Deed for Violating Natural Justice — Affected Third Party Not Heard. Cancellation of Sale Deed and Tri-partite Lease Deed on Injunction Appeal Reversed for Want of Impleadment of Purchaser.

The dispute arose out of Regular Civil Suit No.69/2004 filed by the Plaintiff (Respondent No.1 in all writ petitions) claiming to be a permanent Direc...

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Supreme Court Sets Aside High Court Order Directing Restoration of Electricity Without Payment of Arrears by Sublessee. Sublessee Must Pay Over Rs. 3 Crore in Arrears of Rent, Maintenance, and Electricity Charges Before Restoration.

The Supreme Court dealt with a special leave petition filed by Infinity Infotech Parks Limited (the petitioner) against an order of the Calcutta High ...

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Bombay High Court Dismisses Petition Challenging Ineligibility for IOCL Retail Outlet Dealership Due to Lack of Land Ownership. Petitioner placed in Group-3 as she failed to provide proof of ownership of land, and her claim of ownership based on unregistered agreement was not accepted.

The petitioner, Smt. Sharda W/o Arun Morghare, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging a communicati...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Concurrent Findings of Fact in Agricultural Tenancy Dispute. Petitioner failed to establish tenancy rights as adopted son of deceased tenant due to lack of credible evidence and introduction of new pleas at belated stage.

The petitioner, Premanand Naik, filed a writ petition under Article 227 of the Constitution of India challenging the orders of the Appellate Authority...