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Bombay High Court Allows Revision Against Rejection of Land Acquisition Reference on Limitation Grounds. Notice Under Section 12(2) Served on 27.10.2003, Reference Filed on 9.12.2003 Held Within Time Under Section 18 of Land Acquisition Act, 1894.

The petitioners, nine individuals whose lands were acquired for the construction of the Urdhav Pravara right canal, challenged the order of the Specia...

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Gujarat High Court Dismisses Condonation of Delay Applications by State in Land Acquisition Appeals Due to Unexplained Delay of 2014 Days. Delay of 2014 days in filing first appeal against land acquisition award not sufficiently explained, as state failed to provide cogent reasons for each day of delay.

The judgment pertains to a batch of civil applications filed by the Special Land Acquisition Officer, Unit 1 and another (the State) under Section 5 o...

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High Court of Karnataka Quashes Criminal Proceedings Against Pharmaceutical Company and Directors in Drugs and Cosmetics Act Case — Sample Not Drawn in Accordance with Rules. Failure to Follow Sampling Procedure Under Rule 46 of Drugs and Cosmetics Rules, 1945 Renders Prosecution Unsustainable.

The petitioners, M/s Emcure Pharmaceuticals Ltd (a drug manufacturing company) and its Managing Director and Director, filed a petition under Section ...

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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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High Court Quashes Reassessment Notice Under Income-tax Act as Time-Barred -- Reassessment for Assessment Year 2015-16 Held Invalid Due to Limitation Under Sections 148, 149, 153A, and 153C

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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Gujarat High Court Dismisses State's Delay Condonation Application in Land Acquisition Compensation Case — Unexplained Delay of 2608 Days Not Condonable. The Court held that administrative delays by the State do not constitute sufficient cause under Section 5 of the Limitation Act, 1963.

The State of Gujarat and its officers filed an application under Section 5 of the Limitation Act, 1963, seeking condonation of 2608 days delay in fili...