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Bombay High Court Dismisses Revenue's Writ Petition Challenging Settlement Commission's Order Allowing Settlement Application. Settlement Commission's Finding of Full and True Disclosure of Income by Assessee in Case of Alleged Bogus Purchases Upheld Under Section 245D of Income Tax Act, 1961.

The Commissioner of Income Tax, Mumbai, filed a writ petition under Article 226 of the Constitution of India challenging two orders passed by the Inco...

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Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...

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High Court of Karnataka Dismisses Second Appeal in Property Suit — Benami Transaction Not Proved. Suit for declaration and possession decreed as plaintiff established title through sale deed and possession, while defendant failed to prove that property was purchased benami in plaintiff's name.

The appellant-defendant Mahadev filed a second appeal under Section 100 of the Code of Civil Procedure, 1908 (CPC) challenging the concurrent judgment...

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High Court of Karnataka Dismisses Second Appeal in Property Dispute — Concurrent Findings of Fact Not Interfered With. Suit for Declaration of Title and Injunction Dismissed as Plaintiff Failed to Prove Possession and Title Based on Registered Sale Deed.

The appellant/plaintiff filed a suit for declaration of title and permanent injunction in respect of three agricultural properties. He claimed to have...

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Madras High Court Allows Second Appeal in Land Assignment Dispute — Plaintiff's Title Upheld Based on Valid Government Assignment and Possession. The court restored the trial court's decree of injunction, finding that the lower appellate court's reversal was perverse and not supported by evidence.

The plaintiff, an ex-serviceman, applied for assignment of a poramboke land in 1985. The Collector directed payment, which was made on 16/10/1985. The...

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Karnataka High Court Dismisses Second Appeal in Land Title Dispute — Concurrent Findings of Fact Not Interfered With. Appellant failed to prove title and possession; courts below correctly held that suit was barred by limitation and that revenue entries did not confer title.

The appellant, G.K. Shekharappa, filed a Regular Second Appeal under Section 100 of the Code of Civil Procedure, 1908, against the judgment and decree...

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Madras High Court Hears Second Appeal in Civil Suit for Declaration and Recovery of Possession. Substantial Questions of Law on Proof of Oral Partition, Title, and Admission of Additional Evidence Considered.

The second appeal arose from concurrent findings dismissing the plaintiff's suit for declaration, mandatory injunction, and recovery of possession. Th...