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Bombay High Court Dismisses Revision Against Eviction Decree Under Section 13A(1) of Bombay Rent Act for Bona Fide Requirement of Landlord's Son. Concurrent Findings of Fact Not Interferable Under Section 115 CPC as No Jurisdictional Error Found.

The case involves a Civil Revision Application filed under Section 115 of the Code of Civil Procedure, 1908 (CPC) challenging the eviction decree pass...

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Non-Agricultural. Land Adjacent to Five-Star Hotels with High Sale Price and Lack of Systematic Cultivation Indicates Non-Agricultural Character Under Income Tax Act, 1961.

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal which had upheld the C...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold by Non-Resident Indians Held Not Agricultural Land. Land Adjacent to Five-Star Hotels with Barren Nature and High Sale Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribu...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Not Agricultural Land. Land adjacent to five-star hotels with high sale price and lack of systematic cultivation fails to qualify as agricultural land under Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, Minguel Chandra Pais and Maria Leila Tovar Furt...

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Held Not Agricultural Despite Plantation. Sale of Land Adjacent to Five-Star Hotels at High Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, husband and wife, who sold their ancestral prop...

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Bombay High Court Allows Appeal Against Remand Order in Specific Performance Suit — Lower Appellate Court Directed to Decide Appeal on Merits. Remand Under Order XLI Rule 23 CPC Requires Satisfaction of Conditions; Appellate Court Cannot Remand Without Deciding Appeal on Merits.

The appellant, Subhash Moralwar, filed a suit for specific performance of contract against the respondents, Vilas Wankhede and others, in the trial co...