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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Compliance with Procedural Requirements. Notice Issued Beyond Four-Year Limit Without Proper Sanction and Without Disclosing Reasons for Alleged Income Escaping Assessment.

The petitioner, Chennai Container Terminal Pvt. Ltd., challenged a notice dated 26 March 2021 issued under Section 148 of the Income Tax Act, 1961 by ...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Block Assessment Case — Unexplained Investment of Rs. 1,50,000 Not Assessable as Undisclosed Income. The court held that the assessee had satisfactorily explained the source of investment and the addition was based on mere suspicion.

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Bangalore, dated 3...

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Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...

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Bombay High Court Dismisses PIL Challenging Development Permission and Parking Agreement for Hotel Tunga Regency. Court holds that the petitioner failed to establish any illegality or public interest violation in the grant of development permission and leave and license agreement for public parking plot.

The petitioner, Sandeep Sharadchandra Thakur, claiming to be a social activist, filed a Public Interest Litigation (PIL) before the Bombay High Court ...

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High Court of Bombay at Goa Dismisses Appeal Against Arbitral Award in Construction Contract Dispute. Court holds that arbitrators are not bound to give reasons for each item of claim and that the award is not liable to be set aside for non-speaking nature under the Arbitration Act, 1940.

The appellant, Board of Trustees of Port of Mormugao, a body corporate under the Major Port Trusts Act, 1963, entered into a contract dated 12/10/1985...

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Safeguarding Women's Rights and Ensuring Justice for Victims of Cruelty. Protection against Cruelty: Section 85 and 86 of Bharatiya Nyaya Sanhita, 2023, considering the pragmatic realities and the need for necessary changes to prevent misuse of legal provisions.

Appeal arising from a judgment passed by the High Court of Punjab & Haryana on April 5, 2022, in a criminal case involving the appellant accused o...