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Bombay High Court Quashes Reassessment Proceedings Against Company Resolved Under IBC — Clean Slate Principle Applies to Past Tax Claims. Section 31 of IBC binds tax authorities, and no reassessment can be initiated for pre-resolution period.

The petitioners, Uttam Galva Metallics Ltd. (the corporate debtor) and its director, challenged reassessment proceedings initiated by the Income Tax D...

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Supreme Court Refers Group of Companies Doctrine to Larger Bench in Arbitration Dispute Over Software Agreement. Questions validity of applying the doctrine to bind non-signatory parent company to arbitration under Sections 8, 11, 35, and 45 of the Arbitration & Conciliation Act, 1996.

The petitioner, Cox & Kings Ltd., filed a petition under Section 11(6) read with Section 11(12)(a) of the Arbitration & Conciliation Act, 1996, seekin...

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Supreme Court Dismisses Appeal in Co-owner Property Dispute, Holds Sale of Undivided Joint Property Without Partition Invalid as to Other Co-owners' Shares. Brij Mohan's Transfer of Entire Property to Appellant Void Except to Extent of His Own Share Under Section 44 of Transfer of Property Act, 1882.

The dispute concerns a property measuring about 6 cottahs 1 chittack and 30 sq. ft. with 17 rooms at 100/3 Carry Road, Howrah. The property was purcha...

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High Court of Bombay at Goa Dismisses Advocate's Petition to Quash Magistrate's Order for Investigation Under Section 202 CrPC — Affidavit in Lieu of Verification Complies with Section 202(1)(b) CrPC.

The petitioner, an advocate practicing in Goa, filed a criminal writ petition before the High Court of Bombay at Goa challenging an order dated 16.06....

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Supreme Court Quashes Further Investigation Order in Murder Case Due to Delay and Abuse of Process — High Court's Direction for Further Investigation Set Aside as It Was Sought After Trial Concluded and Earlier Section 311 Petition Was Dismissed.

The Supreme Court allowed the appeal filed by the accused, K. Vadivel, challenging the judgment of the Madurai Bench of the Madras High Court dated 30...

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Bombay High Court Quashes Deficit Stamp Duty Demand Against Housing Society Due to Limitation Under Section 53A of Maharashtra Stamp Act. Demand raised beyond six-year period from Amnesty certificate under Section 41 is barred by time, and even otherwise, a 20-year delay is unreasonable.

The Petitioner, Uma Niwas Co-Operative Housing Society Ltd., a society registered under the Maharashtra Co-operative Societies Act, 1960, filed a writ...