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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Bombay High Court Allows Land Acquisition Reference Appeal on Limitation Issue — Remands for Fresh Consideration. Notice under Section 12(2) of Land Acquisition Act, 1894 not served on appellants; knowledge from third party not official information under Section 18(2).

The appellants, Raju and Dnyaneshwar Rawale, were landowners whose land was acquired by the State of Maharashtra for a minor irrigation project. The L...

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Bombay High Court Sets Aside Unconditional Stay of Eviction Decree for Open Land Not Covered by Rent Control Act. Appellate Court Directed to Reconsider Stay Application Applying Correct Principles of Irreparable Loss and Balance of Convenience.

The Petitioner, Mr. Mujibur Rehman Haji Israr Alam Siddiqui, filed a Writ Petition under Article 227 of the Constitution of India challenging an order...

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High Court of Judicature at Bombay Aurangabad Bench Hears First Appeals Against Common Decree in Two Special Civil Suits; Dispute Involves Recovery for Liquor Supplies and Refund of Security Deposit, Raising Issues of Adjustment, Burden of Proof, and Competency to Sue

These three first appeals under Section 96 of the Code of Civil Procedure, 1908 arise from a common judgment dated 11-10-1999 by the 4th Joint Civil J...

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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...