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Bombay High Court Full Bench adjudicates the limitation period for recovery of electricity charges under Section 56(2) of the Electricity Act, 2003. Conflicting Division Bench decisions on whether dues beyond two years can be recovered when not continuously shown as arrears are reconciled.

The case originated from a writ petition challenging an order of the Electricity Ombudsman regarding recovery of electricity dues for a period beyond ...

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Supreme Court Sets Aside Ante-Dated High Court Order for Breach of Judicial Discipline. Oral Dismissal Without Reserving Reasons Renders Court Functus Officio; Subsequent Reasoned Order After Over a Year is Invalid.

The Supreme Court dealt with a civil appeal arising from an order of the Gujarat High Court dated 1st March 2023, which dismissed a Special Civil Appl...

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Supreme Court Upholds Enhanced Compensation for Land Acquired Under Land Acquisition Act, 1894. Market Value Assessment Based on Auction Sale Prices with Deductions for Development Held Reasonable, Affirming High Court's Decision.

The dispute arose from cross-appeals concerning the assessment of market value for land acquired under the Land Acquisition Act, 1894, in Narsingi and...

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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...