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Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Act Case Upholding Revisional Jurisdiction. Commissioner Validly Set Aside Assessment Order as Payment to Shareholders Was Not 'Cost of Improvement' Under Capital Gains Computation Under Sections 48 and 263 of Income Tax Act, 1961.

6 Apr 2023

The dispute arose from an income tax assessment concerning the sale of a property named 'Paville House' by the respondent assessee, a company engaged ...

Supreme Court

Supreme Court Dismisses Appeal in Forfeiture Case Under Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976. The court upheld the forfeiture of a theatre property as the appellants failed to prove legitimate sources of funds and were associates of a person detained under COFEPOSA, with no entitlement to pay a fine in lieu of forfeiture under Section 9.

22 Mar 2023

The appeal arose from a judgment of the High Court of Karnataka upholding an order forfeiting M/s. Platinum Theatre under the Smugglers and Foreign Ex...

Supreme Court

Supreme Court Reverses High Court in SICA Case on Unsecured Creditor Rights - Sanctioned Rehabilitation Scheme Binding on All Creditors. Court held that under Sections 18(8) and 32 of Sick Industrial Companies (Special Provisions) Act, 1985, unsecured creditors cannot opt out of scaled-down payments and must accept scheme terms for company revival.

17 Mar 2023

The Supreme Court addressed a group of appeals concerning the binding effect of rehabilitation schemes sanctioned under the Sick Industrial Companies ...

Supreme Court

Supreme Court Allows Appeal in Land Tenure Dispute, Reversing High Court on Urbanization Effect. The Court held that the Delhi Land Reforms Act, 1954, continues to govern land rights even after a notification under Section 507(a) of the Delhi Municipal Corporation Act, 1957, urbanizes the area, as the Land Reforms Act is a special law and its provisions are not automatically extinguished.

14 Mar 2023

The appeal arose from a judgment of the Division Bench of the High Court of Delhi dated November 22, 2012, which held that upon issuance of a notifica...

Supreme Court

Supreme Court Upholds State's Land Acquisition Action, Reversing High Court's Release Order Based on Discrimination Claims. The Court Found No Violation of Article 14 as Public Interest Justified Differential Treatment and Acquisition Followed Due Procedure Under the Land Acquisition Act, 1894.

24 Feb 2023

The dispute arose from land acquisition proceedings initiated by the State of Haryana under the Land Acquisition Act, 1894, for development purposes i...

Supreme Court

Supreme Court Dismisses Appeal in Coal Bearing Areas Act Case Over Land Premium Demand. The State Government is entitled to compensation as a 'person interested' under Section 2(d) and deemed lessor under Section 11 of the Coal Bearing Areas (Acquisition and Development) Act, 1957, beyond royalty payable under Section 18(a).

20 Jan 2023

The dispute arose from a demand by the District Magistrate & Collector, Sambalpur, for Rs. 70 lakhs as premium for government land from Mahanadi Coalf...

Supreme Court

Supreme Court Allows Appeal in Land Acquisition Case, Quashing High Court's Lapse Declaration. The Court held that acquisition proceedings did not lapse under Section 24(2) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, as possession was taken, and the writ petitioner lacked locus standi due to unproven title.

20 Jan 2023

The appeal arose from a judgment of the High Court of Delhi, which allowed a writ petition and declared that land acquisition proceedings under the La...

Supreme Court

Supreme Court Reinstates Specific Performance Decree in Land Sale Agreement Dispute. Trial Court's Discretion to Enhance Sale Consideration Upheld as Plaintiff Demonstrated Readiness and Willingness Under Specific Relief Act, 1963.

13 Jan 2023

The dispute arose from an agreement to sell dated 07.08.2005, where the defendants agreed to sell land to the plaintiff for Rs. 8,750 per cent, with a...

Supreme Court

Supreme Court Upholds Municipal Corporation's Land Acquisition for Road Construction Under Mumbai Municipal Corporation Act. Municipal Corporation Validly Exercised Independent Powers Under MMC Act Without Requiring Road Inclusion in Development Plan Under MRTP Act, With Public Interest Justifying Acquisition Despite Property Owners' Objections.

2 Sep 2022

The dispute originated from the Municipal Corporation of Mumbai's efforts to acquire portions of the appellants' property for constructing a link road...

Supreme Court

Supreme Court Allows Secured Creditors' Appeals in SARFAESI Act Case on Appointment of Advocate as Commissioner. The Court held that a District Magistrate or Chief Metropolitan Magistrate can appoint an advocate to take possession of secured assets under Section 14(1A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, as an advocate is considered an officer of the court subordinate to the Magistrate.

25 Feb 2022

The dispute centered on the interpretation of Section 14(1A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security ...

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