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Supreme Court Validates Sub-Classification of Scheduled Castes in Landmark Judgment. Upholding Equality Within Equality: Supreme Court Endorses State's Power to Sub-Classify Scheduled Castes for Targeted Reservation.

The Supreme Court of India, in a significant ruling, has upheld the constitutionality of sub-classifying Scheduled Castes for the purpose of reservati...

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Bombay High Court Dismisses Petitions Challenging Income Tax Search and Seizure Action Under Section 132 of the Income Tax Act, 1961. Court Holds That Formation of Reason to Believe by the Authorizing Officer Is Based on Material on Record and Not Open to Challenge Unless Malafide or No Material Exists.

The petitioners, a private limited company and its directors and their relatives, challenged the search and seizure action conducted on 9th and 10th J...

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High Court of Karnataka Allows Appeal by Tax Recovery Officer in Income Tax Recovery Matter — Notices Under Section 226(3) Upheld. General Power of Attorney Does Not Confer Ownership of Bank Accounts, and Attachment Notices to Banks Are Valid Against the Account Holder.

The case involves an appeal by the Tax Recovery Officer (TRO) and the Commissioner of Income Tax against an order of a Single Judge of the Karnataka H...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Not Agricultural Land. Land adjacent to five-star hotels with high sale price and lack of systematic cultivation fails to qualify as agricultural land under Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, Minguel Chandra Pais and Maria Leila Tovar Furt...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold by Non-Resident Indians Held Not Agricultural Land. Land Adjacent to Five-Star Hotels with Barren Nature and High Sale Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribu...

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Non-Agricultural. Land Adjacent to Five-Star Hotels with High Sale Price and Lack of Systematic Cultivation Indicates Non-Agricultural Character Under Income Tax Act, 1961.

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal which had upheld the C...