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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Reasonable Belief and Change of Opinion. Reassessment Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts.

The petitioner, Nivi Trading Limited, a private limited company, filed its return of income for Assessment Year 2010-11 on 15th September 2010 declari...

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Bombay High Court Allows Revision Petition Against Rejection of Section 264 Application for FBT Refund. Intimation under Section 143(1) of the Income Tax Act, 1961 is an assessment order for the purpose of revision under Section 264.

The petitioner, Hindalco Industries Limited, filed a writ petition challenging an order dated 6 March 2019 passed by the Principal Chief Commissioner ...

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Supreme Court Upholds Arbitral Award in Family Partition Dispute Between Brothers, Modifies by Consent. Close Relatives as Arbitrators Valid; Award Passed in One Sitting Not Invalid.

The dispute arose between two real brothers, Balwant Singh and Dungar Singh, after the death of their father Jeet Mal Jain regarding partition of fami...

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High Court of Bombay Hears Builders' Challenge to Provident Fund Coverage of Casual Construction Workers. Para 26(2) Amendment to Provident Fund Scheme Removes Waiting Period, Requiring Membership from Date of Joining.

Three writ petitions were filed by builders—Sandeep Dwellers Pvt. Ltd., M/s. R.B. Constructions, and Builders Association of India with its members�...

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Bombay High Court Dismisses Appeals by Konkan Railway Corporation in Land Acquisition Compensation Cases. Court upholds Reference Court's valuation based on sale exemplars and potential value of land for non-agricultural use.

The case involves multiple first appeals filed by the Special Land Acquisition Officer and Chief Engineer of Konkan Railway Corporation Limited agains...

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Supreme Court Upholds Right to Medical Education for Persons with Disabilities — Ensures Equal Opportunity and Reasonable Accommodation

The Supreme Court set aside the Punjab and Haryana High Court’s order and directed admission of a PwD candidate to the MBBS course, emphasizing the ...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...