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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material. Reopening Under Section 148 of Income Tax Act, 1961 Based on Mere Change of Opinion on Provision for Unascertained Liabilities is Invalid.

The petitioner, Bajaj Auto Limited, filed its return of income for Assessment Year 2016-17 on 29 November 2016, declaring total income of Rs. 4,860,25...

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Supreme Court Dismisses Defendant's Appeal Against Amendment of Plaint in Specific Performance Suit. High Court's Liberal Approach to Allowing Amendment for Enhancing Damages After 31 Years Upheld, with Issue of Limitation Kept Open for Trial Under Code of Civil Procedure, 1908.

The Supreme Court of India adjudicated a civil appeal arising from a special leave petition, where the appellant, Life Insurance Corporation of India,...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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High Court of Karnataka Dharwad Bench Delivers Judgment in Motor Accident Claim Appeal Involving Air Force Sergeant Paralyzed in Road Accident. Tribunal's Dismissal of Claim Based on Lack of Complainant's Complaint and Criminal Charge Sheet Challenged.

The appellant, a former Sergeant in the Indian Air Force, sustained grievous injuries in a road traffic accident on 03.02.2007, resulting in 100% disa...

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High Court of Karnataka Dismisses Insurance Company's Appeal and Allows Cross-Objection for Enhanced Compensation in Motor Accident Claim — Negligence of Driver Proved, No Contributory Negligence by Deceased, and Claimants Entitled to Higher Compensation Under Motor Vehicles Act, 1988.

The case arises from a motor accident that occurred on 18.06.2015 at about 9.30 p.m. near Jafarwadi village, Belagavi. The deceased, one Manjunath, wa...

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Bombay High Court Dismisses Insurance Company's Appeal Against Compensation Award in Motor Accident Claim — Negligence Proved and Quantum Upheld. Deceased's Income Reduced to Rs.2,800 per Month but 50% Future Prospects and Multiplier of 18 Applied Correctly.

The case arises from a motor accident claim filed by the parents of a deceased 25-year-old man who died in a vehicular accident. The claimants, Ramrao...

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High Court of Bombay at Nagpur Bench Upholds Compensation Award in Motor Accident Claim — Insurance Company Liable for Death of Student. The court affirmed the Tribunal's award of Rs. 4,50,000 with interest, rejecting the Insurance Company's plea of breach of policy conditions and contributory negligence.

The case arises from a motor accident claim petition filed by the parents of Rajesh, a 19-year-old student who died in a road accident on 4-5 July 199...

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High Court of Karnataka Partially Allows Insurance Company's Appeal and Claimant's Cross-Objections in Motor Accident Compensation Case — Multiplier Applied as per Second Schedule of Motor Vehicles Act, 1988.

The case arises from a motor accident claim petition filed by K.B. Shivakumar Swamy (claimant) under Section 166 of the Motor Vehicles Act, 1988, seek...