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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Supreme Court Upholds Section 13-B of East Punjab Urban Rent Restriction Act, 1949 for NRI Landlords in Chandigarh and Punjab. Constitutional validity of provision granting immediate possession to Non-Resident Indians upheld as reasonable classification under Article 14.

The appeals were filed by tenants challenging the constitutional validity of Section 13-B of the East Punjab Urban Rent Restriction Act, 1949, which g...

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Bombay High Court Allows Writ Petition Challenging Invalidation of Scheduled Tribe Claim. Petitioner's Thakur Tribe Claim Invalidated by Scrutiny Committee; Court Sets Aside Order Due to Non-Consideration of Valid Certificates of Close Relatives.

The petitioner, Swati Thakur, challenged the order dated 9th October, 2012 passed by the Committee for Scheduled Tribe Certificate Scrutiny and Verifi...

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Bombay High Court Allows Writ Petition Challenging Invalidation of Scheduled Tribe Claim. Petitioner's Thakur Tribe Claim Invalidated by Scrutiny Committee; Court Finds Committee Failed to Consider Valid Certificates of Close Relatives and Affinity Test Not Properly Applied.

The petitioner, Swati Thakur, challenged the order dated 9th October 2012 passed by the Committee for Scheduled Tribe Certificate Scrutiny and Verific...

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Bombay High Court Dismisses Petitions Challenging Reclassification of Mill Land as Non-NAINA Area Under DCPR 2034. Court upholds Monitoring Committee's decision that land not required for textile industry reverts to municipal reservation for public housing and amenity purposes.

The judgment concerns two writ petitions filed by Glider Buildcon Realtors Pvt Ltd and Mafatlal Industries Ltd challenging the decision of the Monitor...

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High Court of Bombay Dismisses Petition of IRS Officer Challenging Disciplinary Proceedings in Contraband Silver Seizure Case. Petitioner's claim of prior information from informer disbelieved; charge of malafide intention to appropriate reward upheld.

The petitioner, D.S. Karant, a 1969 batch Indian Revenue Service officer, was posted as Additional Commissioner at Mangalore. He claimed to have recei...