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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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Bombay High Court Upholds Capital Gains Treatment for Land Sale by Estate Administrator — Assessee Not a Trader in Land. Surplus from sale of inherited land held as capital gain, not business income, under Income Tax Act, 1961.

The case involved a reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue, challenging the Tribunal's decision th...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

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Bombay High Court Adjudicates Challenges to Cancellation of Non-Creamy Layer Certificates. Petitioners Contend Income from Salary of Group C Employees Should Be Excluded Under Office Memoranda of Central Government.

The matter concerned two writ petitions filed under Article 226 of the Constitution of India challenging orders withdrawing Non-Creamy Layer certifica...

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Bombay High Court Allows Writ Petition for Proper Pay Scale to City Engineer in Municipal Council Service. State Government's own revised pay scale substituted for earlier scale must be extended to employee.

The petitioner, Vijaykumar Gulabchand Sharma, was employed as a City Engineer with the Achalpur Municipal Council (respondent No.4). He filed a writ p...

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High Court Quashes Income Tax Reassessment Notice for Assessment Year 2015-16 as Time-Barred Under Amended Finance Act Provisions -- Petitioner Challenges Notice Under Section 148 of Income Tax Act, 1961 Based on Search Documents

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year ...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — Tribunal's Order Restoring Assessment Set Aside. Reassessment Notice Under Section 148 Held Invalid as No Failure to Disclose Material Facts Was Established.

The revenue appealed against the order of the Income Tax Appellate Tribunal, Bangalore Bench, which had set aside the reassessment order passed under ...

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Bombay High Court Allows Appeal in Motor Accident Claim Case — Enhances Compensation for Death of Breadwinner. Dependency Calculation Based on Prospective Income and Multiplier Under Motor Vehicles Act, 1988.

The appellants, being the widow, minor son, and parents of deceased Santosh Birajdar, filed a claim petition under Section 166 of the Motor Vehicles A...