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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Block Assessment Case — Export of Exhibition Rights Not Undisclosed Income. Amount declared in belated regular return for AY 1994-95 does not constitute undisclosed income under Section 158B(b) of the Income Tax Act, 1961.

The appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) date...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Evidence and Inconsistencies in Prosecution Case. Conviction under Sections 302, 120-B r/w 34 IPC set aside as circumstantial evidence failed to establish guilt beyond reasonable doubt.

The appellants, Akbar Khan Ajmer Khan and Akram @ Babalu Rafique Khan, were convicted by the Ad hoc District Judge-3 and Additional Sessions Judge, Na...

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Bombay High Court Upholds Conviction for Murder in Domestic Violence Case — Life Imprisonment Confirmed for Killing Wife with Stone. Circumstantial Evidence Including Motive, Last Seen, and Recovery of Weapon Sufficient to Sustain Conviction Under Section 302 IPC.

The appellant, Nandlal Bajranlal Sainy, was convicted under Section 302 IPC for the murder of his wife, Pushpadevi, and sentenced to life imprisonment...

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Bombay High Court Dismisses Revision Against Waqf Tribunal Order, Upholds Concurrent Findings on Waqf Property. Court holds that Civil Court has no jurisdiction to entertain suit regarding waqf property in view of Section 85 of the Maharashtra Waqf Act, 1995.

The applicant, Linker Shelter Pvt. Ltd., filed a Civil Revision Application under Section 115 of the Code of Civil Procedure, 1908, challenging the or...

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High Court of Karnataka Dismisses BDA Appeals in Land Acquisition Lapse Case — Acquisition for J.P. Nagar Layout Declared Lapsed. Section 11A of Land Acquisition Act, 1894 mandates award within two years of final notification; failure results in lapse of proceedings.

The case involves two writ appeals filed by the Bangalore Development Authority (BDA) and the Special Land Acquisition Officer against an order dated ...

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Bombay High Court Allows Writ Petition Against Unlawful Adjustment of Income Tax Refund Without Prior Intimation Under Section 245 of the Income Tax Act, 1961. The court held that adjustment of refund without prior intimation is illegal and directed refund with interest.

The petitioner, Bharat Petroleum Corporation Limited, a public sector undertaking, filed a writ petition under Article 226 of the Constitution before ...