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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
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Search Results for "land tax"

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High Court

High Court of Karnataka Allows Appeal in Income Tax Case on Applicability of Section 40A(3) — Cash Payment for Property Purchase Not Disallowable as Business Expenditure. Section 40A(3) of Income Tax Act, 1961 applies only to revenue expenditure, not capital expenditure, and thus cash payment for purchase of property cannot be disallowed.

26 Jun 2015

The appellant, Smt. Saira Banu, filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribuna...

High Court

Bombay High Court Dismisses Appeal Against Dismissal of Suit Challenging Compulsory Purchase Order Under Income Tax Act. Suit Seeking Declaration That Compulsory Purchase Order Stood Abrogated Was Barred by Section 269-UN and Section 293 of the Income Tax Act, 1961, Which Exclude Civil Court Jurisdiction.

25 Apr 2025

The appeal was filed against the order dated 7th April 2014 passed by a learned Single Judge of the Bombay High Court dismissing the plaintiff's suit ...

High Court

Bombay High Court Considers Appeal Against Trial Court's Refusal to Cancel a Conveyance Deed in a Trust Property Dispute. The Appeal Challenges the Declaration that the Ante-dated Deed Is Inoperative Only to the Extent It Affects Trust Rights, Rather than Cancelling It Entirely.

29 Jun 2005

The dispute centered on a trust property created by a deed of settlement dated 17 March 1951, with the plaintiff Bomi Munchershaw Mistry as a benefici...

Supreme Court

Supreme Court Allows U.P. Housing Authority's Appeal Against Cancellation of Land Release Notification. Fraud by Land Owners in Obtaining Release Justifies Cancellation Without Fresh Acquisition Under Section 21 of General Clauses Act, 1897.

16 Dec 2021

The Supreme Court considered appeals by U.P. Avas Evam Vikas Parishad against a High Court order that set aside a notification cancelling the release ...

High Court

High Court of Karnataka Allows Municipal Council's Petition, Quashes Sessions Court Order in Property Tax Dispute. The Court held that the Sessions Court exceeded its revisional jurisdiction under Section 397 CrPC by re-appreciating evidence and setting aside a valid demand notice under Section 142(1)(v) of the Karnataka Municipalities Act, 1964.

23 May 2023

The petitioner, the City Municipal Council (now upgraded to a Municipal Corporation), filed a writ petition under Articles 226 and 227 of the Constitu...

High Court

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-Tax Act, 1961 for Lack of Reasonable Belief of Income Escaping Assessment. Notices Issued Beyond Four Years Without Fresh Material Held Invalid.

6 May 2022

The petitioner, Sea Sagar Construction Co., a partnership firm, filed three writ petitions challenging notices dated 19 January 2012 issued under Sect...

High Court

Madras High Court Restrains Municipality from Locking and Sealing Premises for Property Tax Arrears of Owner. Tenant Cannot Be Compelled to Pay Owner's Tax Liability; No Statutory Power to Lock and Seal Under Tamil Nadu Urban Local Bodies Act, 1998.

17 Feb 2026

The petitioner, V. Saminathan, filed a writ petition before the Madurai Bench of the Madras High Court seeking a Writ of Mandamus to restrain the firs...

Supreme Court

Supreme Court Allows Restoration of Land Under West Bengal Restoration of Alienated Land Act, 1973 — Transfer in Distress and Agreement for Reconveyance Established. The Court held that transferors' stated purposes constituted distress and the agreement for reconveyance was valid, entitling them to restoration under Section 4 of the Act.

2 Nov 2020

The case involves an appeal by the original transferors of land (Renuka Dey and others) against the dismissal of their application for restoration of ...

High Court

Bombay High Court Allows Appeal in Income Tax Exemption Case — Remands for Fresh Consideration of Registration Under Section 12AB of Income Tax Act, 1961. The court held that the rejection of exemption registration was procedurally flawed as the Assessing Officer failed to consider the appellant's reply and the order was passed without proper application of mind.

1 Jan 2026

The appellant, Uttar Bhartiya Education Society, is a trust/society running educational institutions. It applied for registration under Section 12AB o...

Supreme Court

Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

24 Apr 2020

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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