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Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...

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Bombay High Court Dismisses PIL Challenging Golf Course Construction in CRZ Area. Court holds that the subject land is not within CRZ limits based on the approved CRZ map, and the petitioner failed to establish any illegality in the permissions granted.

The petitioner, Sunil Sureshchandra Agarwal, filed a Public Interest Litigation under Article 226 of the Constitution of India before the Bombay High ...

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High Court of Karnataka Quashes Criminal Proceedings Against Managing Director in Seeds Act Case — Lack of Vicarious Liability. Complaint under Section 6(a) read with Section 19(a) of Seeds Act, 1966 fails to disclose role of petitioner as Managing Director.

The petitioner, Rafel Del Riyo, Managing Director of Syngenta India Limited, filed a petition under Section 482 of the Code of Criminal Procedure, 197...

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Gujarat High Court Allows Employer's Petition in Industrial Dispute Case, Quashes Reinstatement Orders. Labour Court Failed to Consider Evidence of Voluntary Abandonment of Employment Under Industrial Disputes Act, 1947.

The petitioner, Mother Dairy Fruit and Vegetable Pvt Ltd, filed five Special Civil Applications under Articles 226 and 227 of the Constitution of Indi...

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Bombay High Court Dismisses Revenue's Appeal in Deemed Dividend Case Under Section 2(22)(e) of Income Tax Act, 1961. Expenditure by Company on Lessor's Property Not Deemed Dividend as It Was for Business Purpose and Not for Shareholder's Benefit.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal dated 9th September 2011. The resp...