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Supreme Court

Supreme Court Allows Appeal in Income Tax Deduction Case for Accrued Development Liability. Deduction for Estimated Future Development Expenses Allowed Under Section 10(1) of Indian Income-tax Act, 1922, as Liability Was Accrued, Not Contingent.

12 May 1959

The dispute concerned the income tax assessment of a land-developing company that followed the mercantile method of accounting. The appellant, Messrs....

High Court

Karnataka High Court Considers Revision Petitions Challenging Denial of CST Exemption for Lease Transactions; Examines Whether Post-Import Lease Constitutes Sale in Course of Import Under Section 5(2) of Central Sales Tax Act, 1956. The court analyzed the transaction structure, including master lease agreements, purchase orders, bills of entry, and acceptance certificates, to determine if the lease occasioned import or involved transfer of documents before customs clearance.

19 Feb 2016

Background: The dispute involves tax revision petitions filed by Hewlett Packard Financial Services India Private Limited (the petitioner) against the...

High Court

Bombay High Court Dismisses/Allows Petitions in JVPD Scheme Open Space Dispute — MHADA's Authority to Convert Garden Plots to Residential Use under Maharashtra Housing and Area Development Authority Act, 1976 Addressed. Detailed Legal Issues Including Consent Terms and Maintainability of Appeal Not Decided.

19 Jul 2017

This common judgment deals with two writ petitions concerning the protection of open spaces in the Juhu Vile Parle Development Scheme (JVPD Scheme) at...

High Court

High Court of Karnataka Considers Quashing of Criminal Proceedings for Offences of Forgery and Cheating in Property Dispute; Private Complaint Alleged to Mirror Civil Suit for Possession

25 Nov 2025

The High Court of Karnataka, Dharwad Bench, dealt with a criminal petition filed under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) s...

High Court

Bombay High Court Considers Interim Application for Arbitration Reference in Commercial Summary Suit — Dispute Involves Recovery of Investment Amount and Applicability of Arbitration Clause in MOU

10 Jan 2020

This judgment pertains to an interim application filed by the defendants in a commercial summary suit seeking reference of the dispute to arbitration ...

High Court

High Court of Judicature at Bombay Examined Writ Petition Challenging Section 95-A Eviction Order in Cessed Building Redevelopment Under Regulation 33(7) of DCR 1991. Writ Petitioners Alleged Non-Compliance with Conditions Regarding Rehab Premises Allotment, Transit Rent, and Registered Agreement Under Maharashtra Housing and Area Development Act, 1976.

11 Oct 2021

The matter arose from a writ petition under Article 226 of the Constitution of India filed by a partnership firm and its partner, who were tenants/occ...

High Court

Bombay High Court Partly Allows Appeal in Specific Performance Suit, Orders Refund of Earnest Money with Interest. Plaintiff failed to prove readiness and willingness, but defendants cannot forfeit earnest money without proof of loss.

26 Aug 2024

The original plaintiff filed a suit for specific performance of an agreement to sell dated 20.02.2008 in respect of a suit property admeasuring 70,000...

Supreme Court

Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

3 Dec 2020

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

High Court

KAHC010645132024_1

19 Dec 2025

The present batch of writ appeals is directed against a common order dated 26.09.2024 passed by the learned Single Judge of the High Court of Karnatak...

High Court

High Court of Bombay at Goa Dismisses Borrower's Writ Petition Challenging Award and Sale of Mortgaged Property under Multi-State Cooperative Societies Act, 1984; Bank's Recovery Proceedings and Second Sale Upheld. The Court ruled that the petitioner, as a nominal member of the bank, was bound by the loan documents and statutory provisions, and his delayed allegations of fraud and membership were insufficient to set aside the finalized award and sales.

21 Mar 2017

The petitioner, a businessman, obtained a loan of Rs.96,00,000/- from the Goa State Co-operative Bank Ltd. on 17.8.1995 for construction purposes. The...

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