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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Bombay High Court Adjudicates Civil Revision Application Challenging Rejection of Plaint Rejection Application in Trust Dispute Under Maharashtra Trust Act. Application Under Order VII Rule 11(d) of CPC Alleges Bar of Suit by Sections 22, 50, 51, 70 of Maharashtra Trust Act, 1950.

The dispute centered on the expulsion of two trustees from a trust registered under the Maharashtra Trust Act, 1950. The applicants, comprising ten in...

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Bombay High Court Allows Compromise Between Plaintiffs and Defendant Nos.8-11 in Property Suit — Consent Terms Accepted Despite Objections from Other Defendants. Partial Settlement Under Order XXIII Rule 3 CPC Does Not Affect Rights of Non-Settling Defendants Who May Continue to Contest the Suit.

The suit was filed by 35 plaintiffs seeking a declaration that they are purchasers of certain property. The matter was listed for settlement as the pl...

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Bombay High Court Sets Aside Opinion of Adjudicating Authority Under FEMA for Failure to Supply Documents and Provide Reasons. The Court Directs That All Documents Referred to in the Complaint Must Be Furnished and That the Opinion Under Rule 4 of the Adjudication Rules Must Be a Reasoned Order.

The writ petition was filed by Lalit Kumar Modi, a former Vice President of the Board of Control for Cricket in India (BCCI) and Chairman of the India...

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Bombay High Court Allows Appeal Against Rejection of Application to Set Aside Ex Parte Decree — Remands for Fresh Consideration on Merits. Trial Court's Failure to Consider Sufficient Cause Under Order IX Rule 13 CPC Constitutes Failure to Exercise Jurisdiction.

The appeal arises from an order dated 15 November 2021 passed by the City Civil Court, Bombay, rejecting Notice of Motion No.3946 of 2019 filed by the...

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Supreme Court Upholds Conviction of Senior Advocate for Criminal Contempt in Gujarat High Court Case. Scandalous Allegations Against Judiciary and Registry Constitute Criminal Contempt Under Section 2(c)(i) of Contempt of Courts Act, 1971.

The Supreme Court of India heard an appeal against the conviction of appellant, President of the Gujarat High Court Advocates' Association and a desig...