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Gujarat High Court Quashes Section 153C Notices for Lack of Valid Satisfaction Note in Search Case. Satisfaction Note Must Record Assessing Officer's Independent Application of Mind to Incriminating Material Before Issuing Notice Under Section 153C of Income-tax Act, 1961.

The petitioners, including Devang Hiralal Vaghasia, filed multiple writ petitions challenging notices issued under Section 153C of the Income-tax Act,...

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Bombay High Court Upholds Acquittal in Corruption Case Due to Unreliable Evidence and Plausible Defence of Handloan. Demand and acceptance of bribe not proved beyond reasonable doubt under Sections 7, 12, 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988.

The State of Maharashtra appealed against the judgment and order dated 26-04-2006 passed by the Special Judge and Additional Sessions Judge, Pusad, Di...

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Bombay High Court Allows Appeal for Enhanced Compensation in Land Acquisition Case — Market Value Fixed at ₹90 per Square Metre. Comparable Sale Deed with Escalation and Deduction for Development Charges Applied Under Section 23 of Land Acquisition Act, 1894.

The case arises from an appeal by the original applicants (legal heirs of Pandu Y. Kubal) seeking enhancement of compensation for land acquired by the...

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Bombay High Court Allows Petitions Challenging Recovery from Gratuity of Retired Class III and IV Employees. Recovery of excess payment made due to wrong pay fixation without fault of employee is impermissible after retirement.

The judgment concerns two writ petitions filed by retired Auxiliary Nurse Midwives (ANMs) employed with Zilla Parishad, Aurangabad. The petitioners, J...

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High Court of Bombay at Nagpur Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal Based on Misappreciation of Statutory Presumption Under Section 139. The Court Held That the Accused Failed to Rebut the Presumption That the Cheque Was Issued for Discharge of a Debt or Liability.

The appellant, Ghanshyamdas Lalchand Chandak, was the original complainant in Summary Criminal Case 241/1999 under the Negotiable Instruments Act, 188...

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Bombay High Court Allows Official Liquidator's Report in Winding Up of Transpower Engineering Ltd. — Holds Sale by Liquidator is Formal Transfer Not Subject to Differential Premium. Court exercises powers under Section 446(2) of Companies Act, 1956 to waive extension charges claimed by MIDC.

The Official Liquidator filed a report seeking directions regarding the sale of two industrial plots allotted by MIDC to Transpower Engineering Ltd. (...

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Bombay High Court Allows Petition Challenging Demolition Notices for Structure Affected by Road Over Bridge Alignment. Court Directs Municipal Corporation to First Decide Land Ownership and Compensation Issues Before Demolition Under Article 226 of the Constitution of India.

The petitioner, Jasuben Raghavji Patel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging ...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Tribunal's Deletion of Rental Income Addition Upheld. Rental income from property held as stock-in-trade is assessable under 'Income from House Property' and not 'Business Income' as per Section 22 of the Income Tax Act, 1961.

The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order dated 27.02.2015 passed by the Income T...