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Supreme Court Partially Strikes Down FCRA Amendment Act 2020 — Ban on Transfer of Foreign Funds and Mandatory Aadhaar Held Unconstitutional. The court upheld the requirement of a single FCRA account at SBI New Delhi as a reasonable regulatory measure to prevent misuse of foreign funds.

The judgment deals with a batch of writ petitions challenging the constitutional validity of certain amendments made to the Foreign Contribution (Regu...

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Supreme Court Refers Conflict on Taxability of Tobacco Products to Constitution Bench for Clarification on Precedent Doctrine. Dispute Involves Whether Pan Masala Containing Tobacco Covered Under Additional Duties of Excise Act, 1957 is Exempt from State Sales Tax Under Various State Enactments.

The Supreme Court considered a batch of appeals concerning the taxability of pan masala containing tobacco and gutka under various State sales tax act...

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Supreme Court Upholds Conviction Under Section 21(c) NDPS Act but Reduces Sentence to 16 Years. Court Holds That Section 32B Does Not Limit Sentencing Discretion to Enumerated Factors; Other Relevant Factors Like Quantity May Be Considered.

The appeal arose from a conviction under Section 21(c) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act). The appellant, Rafiq Qu...

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Bombay High Court Dismisses Writ Petition Challenging Property Tax Levy by Panvel Municipal Corporation on Kharghar Node. Petitioners Lacked Locus Standi and Failed to Exhaust Statutory Remedy of Appeal Under Section 406 of Maharashtra Municipal Corporation Act, 1949.

The petitioners, Kharghar Co-op. Housing Societies Federation and an individual resident, filed a writ petition under Article 226 of the Constitution ...

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Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

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Bombay High Court Quashes Eviction Order Under Senior Citizens Act — Tribunal Cannot Order Eviction Under Section 5 of Maintenance and Welfare of Parents and Senior Citizens Act, 2007. Remedy of eviction is not provided under the Act; only maintenance and protection can be ordered.

The petitioners, son and daughter-in-law of respondents 2 and 3, challenged an order dated 21.01.2020 passed by the Tribunal constituted under Section...