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Supreme Court Upholds Tax Authorities in Income Tax Case Regarding Refund of Excess Profits Tax. Repayment of excess profits tax received by a company in England deemed income under Section 11(14) of Indian Finance Act, 1946, irrespective of territorial source.

The appellant, McGregor & Balfour Ltd., a company incorporated in the United Kingdom with its head office there, also carried on business in India. In...

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Karnataka High Court Hears Appeal Against Trial Court Decree for Declaration and Possession of Party Premises; Issues of Maintainability of Representative Suit and Effect of Election Commission Recognition on Property Rights Considered

The dispute concerns premises No.3, Race Course Road, Bangalore, claimed by the Indian National Congress through its Karnataka Pradesh Congress Commit...

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High Court of Karnataka Declares Demolition of Shop without Notice Illegal under Section 23 of Karnataka State Highways Act, 1964. Tenant's Possession Protected When Authorities Demolish Building Without Following Procedural Mandate.

The petitioner was a tenant running a textile shop in a building at Magadi Town, measuring 19 feet by 76 feet, referred to as Schedule-B property. He ...

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Bombay High Court Hears Writ Petition Challenging Charity Commissioner’s Sanction for Sale of Trust Property. Court’s Determination Not Included in the Provided Judgment Fragment.

The matter arose from an application filed by the trustees of a registered public trust before the Charity Commissioner seeking prior sanction for sal...