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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Non-Agricultural. Land Adjacent to Five-Star Hotels with High Sale Price and Lack of Systematic Cultivation Indicates Non-Agricultural Character Under Income Tax Act, 1961.

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal which had upheld the C...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold by Non-Resident Indians Held Not Agricultural Land. Land Adjacent to Five-Star Hotels with Barren Nature and High Sale Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribu...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Not Agricultural Land. Land adjacent to five-star hotels with high sale price and lack of systematic cultivation fails to qualify as agricultural land under Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, Minguel Chandra Pais and Maria Leila Tovar Furt...

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Held Not Agricultural Despite Plantation. Sale of Land Adjacent to Five-Star Hotels at High Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, husband and wife, who sold their ancestral prop...

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Karnataka High Court Allows Writ Petition Quashing Auction Notice for Unauthorized Occupation of Government Land. Petitioner's Long-Standing Unauthorized Cultivation for Over 40 Years Entitles Him to Consideration for Regularization Under Section 94-A of Karnataka Land Revenue Act, 1964.

The petitioner, Narayana Rao, filed a writ petition under Articles 226 and 227 of the Constitution of India seeking to quash an auction notice dated 3...

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Bombay High Court at Goa Allows Appeal Against Rejection of Plaint in Suit for Declaration and Injunction. Court holds that the trial court erred in rejecting the plaint under Order 7 Rule 11(d) CPC without considering the plaintiffs' claim of possession and the pending amendment application.

The appellants, plaintiffs in Special Civil Suit No. 220/1993/A, filed a suit for declaration and injunction in 1993, claiming ownership and possessio...

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Bombay High Court Allows Amendment of Written Statement and Counter Claim in Suit Filed Before 2002 CPC Amendment. Order 6 Rule 17 as amended by 2002 Amendment Act does not apply to suits instituted before 1.7.2002.

The petitioner, Sumita Pradipkumar Dixit, challenged an order dated 29.8.2009 passed by the trial court in RC Suit No. 187/1999, which rejected her ap...

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Bombay High Court Allows Writ Petition Challenging Rejection of Plaint in Suit for Declaration and Injunction — Trial Court Erred in Dismissing Suit Under Order VII Rule 11 CPC Without Considering Plaint as a Whole and Without Trial on Issues of Title and Possession.

The petitioners (plaintiffs) filed a suit for declaration and permanent injunction in the Civil Judge, Junior Division, Salcete, claiming that they we...