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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Section 148 Notice Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, Konark Life Spaces, a registered partnership firm, challenged a notice under Section 148 of the Income Tax Act, 1961 dated 30 March 20...

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High Court of Judicature at Bombay Directs State Government to Expedite Land Allotment for New High Court Complex in PIL on Court Infrastructure. Need for Adequate Judicial Infrastructure Recognized as Fundamental to Rule of Law; State Obligated to Provide Suitable Premises.

This Public Interest Litigation was filed by an advocate practicing at the Bombay High Court, seeking a writ of mandamus directing the State Governmen...

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Supreme Court Considers Whether Dearness Allowance is a Fundamental Right, Hears Appeals Against High Court Mandate to Pay Central Rates. High Court's declaration of Dearness Allowance under Article 21 and direction for parity with Central Government employees challenged by State.

The State of West Bengal filed appeals by special leave challenging the orders of the High Court at Calcutta dated 20th May 2022 and 22nd September 20...

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Bombay High Court Upholds Revenue Expenditure Classification for Technical Consultancy and Labour Housing in Income Tax Reference. Payments for feasibility studies and labour welfare held deductible as revenue expenditure under Income Tax Act, 1961.

The case pertains to an income tax reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue department. The assessee...