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High Court of Karnataka Dismisses Assessee's Appeal in Transfer Pricing Case — No Substantial Question of Law Found. The ITAT's findings on arm's length price for software development services were based on evidence and not perverse, hence no interference under Section 260-A of the Income Tax Act, 1961.

The assessee, M/s. Indigra Exports Pvt. Ltd., filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

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Supreme Court Upholds Consignor's Claim Against Indian Railways for Loss of Goods Under Implied Bailment. Implied Contract of Bailment Found Between Consignor and E.P. Railway Despite Initial Contract with Pakistan Railway Under Indian Contract Act, 1872 Sections 148 and 194.

The dispute arose from the non-delivery of goods consigned in 1947 from Quebec, Pakistan, to New Delhi, India. The consignor, Amar Singh, booked goods...

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Bombay High Court Dismisses Petition Challenging Demolition of Unauthorised Construction in Red Zone — Deemed Sanction Under Section 238(6) of Cantonments Act, 2006 Not Available Where Initial Construction Was Illegal and Application Was Not Validly Pursued.

The petitioner, Lekha Ali Shaikh, owned a plot of land in Dehu Road Cantonment, Pune. In 2009, she constructed a 750 sq.ft structure without obtaining...

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High Court of Bombay at Goa Upholds Enhanced Compensation for Land Acquired for Tillari Irrigation Project — Market Value Fixed at Rs. 200 per sqm Based on Comparable Sale Deed. Claimants' Appeal for Further Enhancement Dismissed as Reference Court's Deduction of 20% for Development Was Reasonable.

The judgment arises from two cross-appeals challenging the Award dated 15th September 2005 passed by the Additional District Judge, Fast Track Court, ...

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Bombay High Court Dismisses Appeal Against Setting Aside of Arbitral Award Due to Limitation and Abandonment. Claims raised after 12 years from contract termination held barred by limitation under Article 137 of Limitation Act, 1963 and deemed abandoned under contract terms.

The appeal arose from a judgment of a learned Single Judge of the Bombay High Court setting aside an arbitral award dated 19 July 2007 that had grante...