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Bombay High Court Quashes Demand Notice Against Director in Customs Duty Recovery Case – Recovery Provision Under Section 142 Cannot Be Invoked Against Non-Defaulter. Attachment of Director's Personal Property Set Aside as She Was Not Adjudged Liable Under Customs Act, 1962.

Suman N. Agarwal, a director of Nisum Global Limited, filed a writ petition under Article 226 of the Constitution challenging a notice of demand dated...

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Bombay High Court Dismisses Letters Patent Appeals in Ceiling Act Surplus Land Dispute. Oral Agreement to Sale with Possession Did Not Reduce Original Owner's Holding Under Sections 2(14) and 8 of Maharashtra Agricultural Lands (Ceilings of Holdings) Act, 1961.

The matter concerned Letters Patent Appeals filed by transferees and the original owner against the dismissal of writ petitions arising from surplus l...

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High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

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No Limitation for Cooperative Society Dues: Bombay High Court Affirms Recovery from Flat Occupants under Section 154B-29 MCS Act

The Bombay High Court dismissed writ petitions challenging recovery certificates issued by a cooperative housing society for long-pending maintenance ...

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Bombay High Court Dismisses Petition Challenging Recovery Certificate Satisfaction Orders in Cooperative Bank Dispute. Special Recovery Officer lacks jurisdiction to adjudicate on validity of recovery certificates or order refund under Maharashtra Cooperative Societies Act, 1960.

The petitioners, M/s. Vilas Transport Co., a partnership firm, filed a writ petition under Article 226 of the Constitution of India challenging two or...

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Supreme Court Upholds High Court's Decision on Auction Sale: Statutory Violations Render Sale Null and Void. Despite recognizing significant procedural breaches, the Supreme Court offers the appellant a chance to retain the industrial property by settling liabilities.

The legality of an auction sale conducted by the Tahsildar and confirmed by the Additional Collector, which was later contested on the grounds of stat...