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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Dismisses Developer's Appeal in Land Acquisition Compensation Case Due to Lack of Locus Standi. Developer Not a 'Person Interested' Under Section 3(b) of the Land Acquisition Act, 1894, as Its Interest Arose After Acquisition Through Agreement with Acquiring Authority.

The dispute arose from land acquisition by the Burdwan Development Authority (BDA) for a satellite township in Burdwan, West Bengal, under the Land Ac...

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Supreme Court Deliberates on Employment Status of Contract Workers in Statutory Canteens Under Factories Act. The Court Examines Whether Workers Engaged by Contractor to Run Canteen Required Under Section 46 Are Deemed Employees of Principal Employer.

The appeals arose from a dispute over the employment status of casual workers employed by a contractor to run a canteen at Air India's premises. The c...

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Bombay High Court Dismisses Revision and Writ Petitions in Property Dispute, Upholding Appointment of Court Receiver. Court holds that disputes regarding title and possession cannot be decided in summary proceedings and that appointment of receiver is a discretionary remedy to preserve property.

The judgment arises from a property dispute concerning a piece of land in Mumbai. The original plaintiff, Amedmal Bhatewada (since deceased), filed a ...

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Division Bench of Bombay High Court Hears Appeals from Single Judge Order Refusing to Set Aside Ex-Parte Decree in Summary Suit. Ex-Parte Decree Passed in Diamond Supply Suit Under Order XXXVII CPC After Defendants Failed to Comply with Conditional Deposit Order.

The dispute arose from a summary suit filed by Sailam BVBA, a Belgian partnership firm, against Helios Jewellery Pvt Ltd (Defendant No.1) and its four...

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Bombay High Court Allows Section 9 and 11 Petitions in License Termination Dispute with Airports Authority of India. Disputes Over Termination of License to Occupy Airport Premises Held Arbitrable Despite Public Premises Act.

The Bombay High Court dealt with three connected proceedings: two petitions under Section 9 of the Arbitration and Conciliation Act, 1996, and one app...

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Writ Appeals Filed by Tea and Coffee Plantation Companies Against Denial of Input Tax Credit on Cultivation Inputs under Karnataka Value Added Tax Act, 2003. Issue: Whether Cultivation Inputs Eligible for Tax Credit Under Section 10(2) Read with Section 2(6) and 2(19) of the Act.

The appeals arose from reassessment orders passed under the Karnataka Value Added Tax Act, 2003, denying input tax credit to tea and coffee plantation...