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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Bombay High Court Dismisses Petition Challenging Trial Court's Order Allowing Counter-Claim in Property Suit. Amendment of Plaint After Issues Settled Constitutes Exceptional Circumstance Justifying Filing of Counter-Claim Under Order VIII Rule 6-A CPC.

The petitioner, Vijaymala Sidling Doijad, filed a suit (Regular Civil Suit No.1056 of 2006) seeking injunction against the State of Maharashtra and th...

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Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Limitation Period. Reopening Based on Non-Escapement of Income as Assessee Had Already Disclosed Full Details During Original Assessment.

The petitioner, Bajaj Energy Limited, a company engaged in energy business, filed its return of income for Assessment Year 2014-15 on 30th November 20...

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Bombay High Court Quashes Condonation of 50-Year Delay in Land Revenue Appeal — Unreasonable Delay Not Explained. Superintendent of Land Records lacked jurisdiction to condone inordinate delay under Section 247 of Maharashtra Land Revenue Code, 1966 without proper cause.

The case involves a writ petition filed by M/s. Aluwid Architectural Private Ltd and others (petitioners) challenging an order dated 6 September 2022 ...

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Bombay High Court Dismisses Civil Revision Application in Rent Control Dispute — Lease Deed Not Required to Be Registered Under Section 107 of Transfer of Property Act, 1882 for Monthly Tenancy. Tenant's Possession Held to Be Lawful Under Agreement of Lease, Not Liable for Eviction.

The plaintiff, Mahendra Valji Rathod, filed a Civil Revision Application under Section 115 of the Code of Civil Procedure, 1908, challenging the judgm...

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INTERIM APPLICATION NO.1767 OF 2020

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Supreme Court Allows Appeal in Waqf Act Jurisdiction Dispute - Tribunal Lacks Jurisdiction For Non-Notified Properties, Civil Court Retains Authority For Property Status Determination.

The Supreme Court allowed the appeal filed by Appellants against Respondents, setting aside the High Court order and allowing the application under Or...

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High Court of Karnataka Kalaburagi Bench Considers Second Appeal in Suit for Permanent Injunction, Frames Substantial Questions of Law Regarding Pleadings and Title Dispute

This Regular Second Appeal arose out of an original suit for permanent injunction in a property dispute. The plaintiff claimed ownership and possessio...