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Supreme Court Addresses Caste Certificate Verification and Affinity Test in Scheduled Tribe Claims Under Maharashtra Act. The Court examines procedural guidelines and the role of affinity tests in determining caste claims, referencing prior judicial directives and legislative frameworks.

The dispute centered on the verification of caste certificates for Scheduled Tribes in Maharashtra, involving procedural guidelines and the role of th...

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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Bombay High Court Quashes IBBI Circular as Ultra Vires in Insolvency Professional Regulation — Circular Purporting to Clarify Regulation 4(2)(b) of LP Regulations Held to Be an Impermissible Retrospective Amendment.

The petitioner, Amit Gupta, a chartered accountant and registered insolvency professional, challenged a circular dated 28 September 2023 issued by the...

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Bombay High Court Allows Appeal in Land Acquisition Case, Remands for Fresh Compensation Determination. Mere Survey Entries Do Not Establish Tenancy Under Goa Agricultural Tenancy Act, 1976.

The appellant, Shri Ratnakar Rama Parab, owned land admeasuring 1192 sq. mtrs. in Orgao, Ponda, Goa, which was acquired by the State for the public pu...

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High Court of Bombay at Goa Dismisses Appeal in Land Acquisition Case — Compensation Rate of Rs.6 per sq m Upheld for Agricultural Land. Reference Court's Rejection of Enhanced Compensation Affirmed as Appellant Failed to Produce Comparable Sale Instances or Evidence of Higher Market Value.

The case involves a first appeal filed by Dr. Jaiwant B. Sardessai against the judgment and award dated 8/03/2004 passed by the Additional District Ju...