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Supreme Court Dismisses Appellant's Challenge to Stamp Duty and Penalty Order in Specific Performance Suit. Agreement of Sale with Possession Deemed Conveyance Under Karnataka Stamp Act, 1957, and Court Has No Discretion to Impose Lesser Penalty Than Ten Times Deficit Duty Under Section 34.

The appellant filed a suit for specific performance of an agreement for sale dated 04.11.1996, which was coupled with possession, thereby deemed a con...

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Bombay High Court Quashes GST Summons Issued by DGGI Ahmedabad to Petitioners in Maharashtra for Lack of Territorial Jurisdiction. Summons under Section 70 of the Central Goods and Services Tax Act, 2017 must be issued by an officer having jurisdiction over the place of business of the person summoned.

The petitioners, Shantanu Sanjay Hundekari, Vikas Agarwal, Yogesh Agarwal, and Mamta Gupta, are residents of Maharashtra and their place of business i...

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Bombay High Court Dismisses Review Petition in MSMED Act Arbitration Dispute — No Error Apparent on Record. Review Petition under Order 47 Rule 1 CPC fails as petitioner's alternative remedy by way of appeal was availed and withdrawn, and no grounds for review exist.

The petitioner, Microvision Technologies Pvt. Ltd., a supplier under the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act), had co...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material Beyond Four Years. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Held Invalid as There Was No Failure to Disclose Material Facts and No New Tangible Material.

The petitioner, Multiscreen Media Private Limited, a company engaged in providing audiovisual television software and related activities, filed return...

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Bombay High Court Allows Petitioner in Income Tax Reopening Case — Notice Under Section 148 Quashed as Beyond Four Years Without Failure to Disclose. Reopening of Assessment Based on Change of Opinion Held Invalid Under Section 147 of Income Tax Act, 1961.

The petitioner, Multiscreen Media Private Limited, a company engaged in providing audiovisual television software, films, events, and related activiti...

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Bombay High Court Allows Revenue's Appeal in Part, Upholds Deduction Under Section 80HHE for Supply of Software Professionals Abroad. Supply of qualified manpower services to a person outside India constitutes rendering of technical services under Section 80HHE of the Income Tax Act, 1961.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax Appellate Tribun...

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Bombay High Court Allows Appeal Against Discharge in Electricity Theft Case Under Section 135 of Electricity Act, 2003. Court Holds That Use of Deceased Consumer's Meter by Legal Heir Without Transfer Constitutes Unauthorized Use and Theft of Electricity.

The appellant, Maharashtra State Electricity Distribution Company Limited, filed an appeal against the order dated 7.7.2006 passed by the 4th Addition...

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Bombay High Court Partially Allows Cross Appeals in Service Dispute Over Suspension and Terminal Benefits of Deceased Employee. The court held that salary during suspension is not payable if departmental enquiry is not completed, but provident fund and gratuity are statutory entitlements.

The case involves cross appeals arising from a judgment and decree dated 30.09.1992 in Special Civil Suit No. 102 of 1992. The plaintiffs, heirs of Di...

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Bombay High Court Allows Petitions in University Dispute Over Natural Justice. Management Council Must Hear Affected Party Before Acting on Grievance Committee Report Under Maharashtra University of Health Sciences Act.

The petitioners, Vidarbha Medical Education and Research Foundation and Jamanlal Goenka Dental College and Hospital, filed two writ petitions challeng...

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Bombay High Court Dismisses State's Writ Petitions Challenging Industrial Court Orders in Service Termination Cases. Employees' Reinstatement Upheld as Termination Without Inquiry and Without Notice Was Illegal Under Section 25F of the Industrial Disputes Act, 1947.

The State of Maharashtra and its officers filed four writ petitions challenging the common order of the Industrial Court, Nagpur, which allowed the co...