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Madras High Court Allows Appeal in Income Tax Reassessment Case — Misappropriation by Partner's Relative Not Covered Under Section 40A(2) of Income Tax Act, 1961. Reassessment based on same material held invalid as change of opinion.

The assessee, M/s.Karpaga Vinayagar Papers, a partnership firm, filed its income tax return for Assessment Year 2001-2002 admitting a total income of ...

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High Court Quashes Income Tax Reassessment Notice Under Section 148 Due to Lack of Tangible Material. Reassessment Based on Seized Documents from Unrelated Entities Declared Invalid

The High Court of Gujarat allowed the writ petitions challenging reassessment notices under Section 148 of Income Tax Act, 1961. The petitioner, an in...

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Bombay High Court Dismisses Copyright Infringement and Passing Off Claims Over Web Series Title 'Singardaan' — No Substantial Similarity Found Between Plaintiff's Short Story and Defendants' Web Series.

The Plaintiff, Shamoil Ahmad Khan, a writer of Urdu and Hindi short stories, filed a copyright infringement suit alleging that the Defendants' web ser...

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Bombay High Court Dismisses Petition Challenging Refusal of Special Voluntary Retirement Scheme Benefit to Development Officer. Court holds that the Scheme's eligibility conditions are clear and the petitioner's application was rightly rejected as he did not meet the qualifying service requirement.

The petitioner, K.G.H. Dodhiya, joined the New India Assurance Company Limited as a Development Officer on 16 April 1977 and later became an Administr...

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Bombay High Court Dismisses Petition Challenging Arbitrator's Interim Award on Limitation in Commercial Arbitration. Winding Up Proceedings Constitute Civil Proceedings for Exclusion of Time Under Section 14 of Limitation Act, 1963.

The dispute arose from a purchase order dated 24 June 2013 placed by Tata Consultancy Services Ltd. (petitioner) on Inspira IT Products Pvt. Ltd. (res...

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Bombay High Court Dismisses Writ Petition Challenging Auction Sale Under SARFAESI Act — Alternative Remedy Under Section 17 SARFAESI Act Available. Possession Notice Defect Does Not Vitiate Auction Sale After Confirmation; Auction Purchaser's Title Upheld.

The petitioners, Janakalyan Sahakari Bank Limited and Mohanish Rajak, filed a writ petition under Article 226 of the Constitution of India challenging...