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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Bombay High Court Allows Land Acquisition Compensation Petitions in Nanded — Directs Payment of Enhanced Compensation with Interest. Landowners entitled to compensation under Section 28 of the Land Acquisition Act, 1894 for delay in payment after possession was taken.

The judgment concerns a batch of writ petitions filed by landowners whose lands were acquired by the State of Maharashtra for the Nanded-Waghala Munic...

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Bombay High Court Allows Assistant Professor's Challenge to Superannuation at Age 60, Holds AICTE Retirement Age of 65 Applicable to Private Self-Finance Standalone Institution. Goa Institute of Management's Faculty Manual Fixing Retirement Age at 60 is Overridden by AICTE Regulations.

The petitioner, Dr. Vilasini Devi Nair, was appointed as an Assistant Professor at the Goa Institute of Management (GIM), a private self-finance stand...

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Bombay High Court Dismisses Application to Condone 1503-Day Delay in Restoration of Suit — Lack of Sufficient Cause for Inordinate Delay. Condonation of Delay Denied as Plaintiff Failed to Explain Delay of Over Four Years in Seeking Restoration of Suit Dismissed for Want of Prosecution.

The plaintiff, Metal Rolling Works Ltd., filed an interim application under Section 5 of the Limitation Act, 1963, seeking condonation of a 1503-day d...

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Bombay High Court Quashes FIR Against HDFC Bank Executive in Cheque Dishonour Case — Donation Not a Legally Enforceable Debt Under Section 138 NI Act. Court held that a cheque issued as a donation without existing liability does not attract penal provisions under Negotiable Instruments Act, 1881.

The petitioner, Sashidhar Jagdishan, an individual aged 79 years and an executive at HDFC Bank, filed a criminal writ petition under Article 226 of th...

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Bombay High Court Reconsiders Interim Directions on River Bed Use for Warkari Pilgrims in Manual Scavenging PIL. Environmental Protection vs Religious Practices - Court to Modify Order Dated 24th December 2014 Based on NEERI Recommendations.

This is a public interest litigation concerning manual scavenging, but the present order deals with interim directions regarding the use of the river ...

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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...