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Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...

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Bombay High Court Upholds TDS Provisions Under Goa VAT Act for Works Contracts — Rule 4A and Entry C-14 Held Valid. Amendment to Section 28(1) of Goa Value Added Tax Act, 2005 for deduction of tax at source from payments to contractors is constitutionally valid and not ultra vires.

The petitioners, including the All Goa Contractors Association and four contractor companies, challenged the constitutional validity of Rule 4A insert...

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High Court of Karnataka Allows Appeal in NI Act Case — Acquittal Set Aside Due to Improper Appreciation of Evidence. Presumption under Section 139 of Negotiable Instruments Act, 1881 Not Rebutted by Accused.

The appellant, M. Nagappa, filed a criminal appeal under Section 378(4) of the Code of Criminal Procedure, 1973, against the judgment and order of acq...

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Karnataka High Court Hears Revenue Appeal on Deletion of Additions for Bogus Transportation, Illegal Mining, and Helicopter Expenses. The Court Examines Whether the ITAT's Deletions Were Perverse and Whether Cross-Examination Rights Were Adequately Protected Under the Income Tax Act, 1961.

The appeal before the Karnataka High Court arose from an order of the Income Tax Appellate Tribunal (ITAT), Bengaluru, which partly allowed the assess...

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High Court of Bombay Adjudicates Cross Petitions on Industrial Court's Decision Regarding Permanency of Temporary Municipal Workers. The Determination Turns on Compliance with BPMC Act and MRTU & PULP Act, Including Model Standing Order 4C.

The matter involved cross writ petitions arising from a complaint filed by temporary workers of Kalyan-Dombivli Municipal Corporation under the Mahara...