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Bombay High Court Directs Refund of Excess Recovery in Income Tax Stay Matter — Petitioner Voluntarily Paid 20% Demand, Revenue Adjusted Refund Beyond Permitted Limit. Adjustment of Refund Against Stayed Demand Violates Instruction No.1914 and Stay Order Dated 17 April 2024.

The petitioner, an individual, filed his return of income for assessment year 2015-2016 on 28 September 2015, declaring income of Rs.56,65,660/-. The ...

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Madras High Court Dismisses Writ Petition Challenging Cancellation of Patta Based on Criminal Conviction for Bogus Patta. Revenue Authorities Empowered to Cancel Bogus Patta; Title Disputes to Be Adjudicated by Civil Courts.

The petitioner, P. Devaraj, filed a writ petition challenging the order dated 22.01.2025 of the District Revenue Officer, Chennai, which confirmed the...

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High Court Quashes Government Order Denying Regrant to Dalit Allottee in Watan Land Dispute. Occupancy Price Paid within Prescribed Period under Bombay Inferior Village Watans Abolition Act, 1958 Entities Allottee to Regrant as Authorised Holder.

The dispute arose from a claim for regrant of service inam watan lands under the Bombay Inferior Village Watans Abolition Act, 1958. Originally, the l...

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Madras High Court Quashes Government Orders Declaring Land as Government Tharisu in Land Ceiling Proceedings. Court Directs Reclassification Based on Revised Final Statement Under Sections 14 and 18(1) of Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961.

The judgment concerns two writ petitions filed by K. Jagadeeswaran and J. Haripriya (WP No. 18891 of 2025) and R. Regina (WP No. 1245 of 2026) against...

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High Court of Bombay at Goa Allows Tax Appeal in Sesa Industries Limited v. Commissioner of Income-tax: Profit from Sale of Slag, a By-product in Pig Iron Manufacture, is Eligible for Deduction Under Section 80-IB of the Income-tax Act, 1961.

The appellant, Sesa Industries Limited, an assessee under the Income-tax Act, 1961, filed a tax appeal under Section 260-A against the order of the In...

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Madras High Court Quashes Punishment Order in Service Dispute Due to Violation of Natural Justice and Lack of Evidence. Reduction in Pension by Three Stages for 10 Years Held Disproportionate for Alleged Bribery of Rs.250-300.

The petitioner, R. Vasu, was appointed as an Office Assistant in the Tamil Nadu Revenue Department on 03.05.1986 and later promoted to Junior Assistan...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Venture Capital Fund — No Failure to Disclose Material Facts. Reopening Based on Mere Change of Opinion on Applicability of Section 10(23FB) Exemption is Invalid.

The petitioner, DHFL Venture Capital Fund, is a trust registered as a venture capital fund under SEBI (Venture Capital Fund) Regulations, 1996. It fil...