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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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INCOME TAX APPEAL NO.626 OF 2010

The assessee, Godrej & Boyce Mfg. Co. Ltd., filed its income tax return for Assessment Year 2002-03 declaring a loss of Rs. 45.90 crores and claimed a...

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Bombay High Court Dismisses Challenge to Section 479(2) of MMC Act, 1888 — License Fee Fixation by Commissioner Upheld. The court held that the power to fix fees is not unguided and does not violate Articles 14 or 19(1)(g) of the Constitution.

The petitioners, Rushabh Outdoors (a partnership firm) and Vandana Borse (proprietress of M/s. Synnovation), challenged the constitutional validity of...

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High Court of Madras Disposes of Batch of Writ Petitions Challenging Income Tax and GST Assessment Orders, Suo Motu Impleads State Bank of India. No specific legal finding or ratio is discernible from the available text.

The High Court of Madras heard a batch of writ petitions filed by multiple corporate entities, including Aqua Terra Coke and Energy Limited (formerly ...

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WRIT PETITION NO.2720 OF 2013

The writ petitions were filed by municipal employee unions and individuals challenging the legality and constitutional validity of provisions of the B...

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Bombay High Court Quashes Notification Extending Administrator's Term for Municipal Council — Election Must Be Held Within Three Months. Failure to Conduct Elections Within Stipulated Period Violates Section 47 of Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

The petitioners, residents of Satara Deolai Municipal Council area, challenged a notification dated 30th June 2015 issued by the State Government exte...

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WRIT PETITION NO.3037 OF 2025

The writ petition challenged a show-cause notice dated 20 December 2023 issued by State Bank of India and the consequent order dated 13 June 2025 clas...