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Supreme Court Allows Tenants to Repair Dilapidated Building in Landlord's Eviction Case Under U.P. Urban Building Act. Tenants Granted Opportunity to Repair at Own Cost to Avoid Eviction Under Section 21(1)(b) of the Act.

The case involves a dispute between the landlord (respondent) and tenants (appellants) over a building in Almora, Uttarakhand. The landlord filed an a...

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Bombay High Court Upholds Maharashtra Fire Prevention Act, 2006 as Constitutionally Valid. Levy of fire prevention fee under Section 12 is a fee, not a tax, and the Act is within legislative competence.

The petitioners, Vidarbha Taxpayers Association and a citizen, filed a Public Interest Litigation challenging the constitutional validity of the Mahar...

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Bombay High Court Upholds Appointment of Court Receiver in Redevelopment Dispute Between Society, Developer, and Occupants. Court Directs Handover of Possession Subject to Payment of Compensation Under Development Agreement.

The appeal arose from a judgment of a learned Single Judge appointing the Court Receiver as Receiver of two flats occupied by the appellants and direc...

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Bombay High Court Allows Assessee's Appeal for Full Deduction of Roof Repair Expenditure Under Section 37(1) of Income Tax Act, 1961. Expenditure incurred by tenant on replacement of common roof held to be revenue expenditure allowable in entirety as commercial expediency.

The appellant, Danesh A. Irani, an assessee under the Income Tax Act, 1961, filed an appeal against the order of the Income Tax Appellate Tribunal (IT...