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High Court of Karnataka Allows Writ Petition for Condonation of Delay in Investment Under Section 54EC of Income Tax Act, 1961 — CBDT's Rejection Set Aside. The CBDT's power under Section 119(2)(b) is not circumscribed by any time limit and must be exercised liberally to avoid hardship.

The petitioner, Dr. Sujatha Ramesh, sold an immovable property during the Assessment Year 2013-14 and realized long-term capital gains. To claim exemp...

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High Court of Karnataka Dismisses Challenge to Rule 8(1)(a) of Minerals Concession Rules, 2016 by Mining Lessees. Rule requiring prior approval for transfer of mining leases for minerals not in First Schedule to MMDR Act held intra vires and not inconsistent with Section 10A(2)(c) of Amendment Act 2015.

The petitioners, holders of mining leases for minerals not specified in the First Schedule to the Mines and Minerals (Development and Regulation) Act,...

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High Court of Karnataka Quashes Rule 8(1)(a) of Minerals Concession Rules, 2016 as Ultra Vires Section 10A(2)(c) of MMDR Act. Rule restricting transfer of mining leases to minerals not specified in First Schedule held inconsistent with parent Act.

The judgment concerns a batch of writ petitions challenging the validity of Rule 8(1)(a) of the Minerals (Other than Atomic and Hydro Carbons Energy M...

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Bombay High Court Decides Reference on Difference of Opinion in Municipal Tax Assessment Case. Question of law regarding determination of annual letting value under Section 154 of Mumbai Municipal Corporation Act, 1888 for premises exempt under Maharashtra Rent Control Act, 1999.

This judgment is a reference to a third judge following a difference of opinion in an appeal against a Single Judge's decision in a writ petition conc...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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High Court of Judicature at Bombay Disposes of PIL and Writ Petition Challenging FSI Increase in Mumbai Suburbs under MRTP Act. Petitioners Contended Notifications Violated Article 14 and 21 and Amounted to Major Modification Not Permissible under Section 37 of MRTP Act.

This incomplete judgment text of the High Court of Judicature at Bombay, Ordinary Original Civil Jurisdiction, concerns two petitions: Public Interest...

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Bombay High Court Allows Refund of IGST on Exports Under Protest, Rejects Unjust Enrichment Claim. Payment under protest does not attract doctrine of unjust enrichment under Section 54 of CGST Act, 2017.

The petitioner, Venus Jewel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, challenging the refusa...

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High Court of Karnataka Upholds CAT Order Quashing Recovery of Excess Pension from Retired Scientists — Recovery Without Notice Violates Natural Justice and Is Barred by CCS (Pension) Rules, 1972

The case involves a batch of writ petitions filed by retired scientists and employees of the Central Silk Board and its research institutes, challengi...

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Bombay High Court hears appeal against CESTAT order upholding duty demand and confiscation of diamonds due to shortage and non-compliance with export obligations — substantial questions raised on interpretation of Notification No. 177/94-Cus and para 8.78B of Handbook of Procedures.

The appellant, a partnership firm engaged in manufacturing and exporting gold jewellery studded with diamonds at its unit in the Santacruz Electronics...