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Supreme Court Upholds Revenue’s Assessment — Income from Sale of Naturally Grown Trees Not Agricultural Income. Assessee Must Prove Entitlement to Exemption Under Section 4(3)(viii) of Income-tax Act, 1922; Tribunal’s Finding of Fact Binding.

The dispute concerned the taxability of income derived by the respondent, a proprietor of an estate, from the sale of trees in his forests. The respon...

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Supreme Court Dismisses Appeal in Forest Conservation Case Against Railway Land Development. NGT's Finding That Land Is Not Forest Land Under Forest (Conservation) Act, 1980 Upheld, as Appellants Failed to Prove Land Met Statutory Definition and Provided Unauthorized Evidence.

The appeal arose from a judgment of the National Green Tribunal (NGT) dismissing an original application challenging a Request for Proposal (RFP) issu...

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Supreme Court Dismisses Lessee's Claim for Damages in Wild Life Sanctuary Case — No Right to Compensation Without Acquisition. Notification Under Section 18 of Wild Life (Protection) Act, 1972 Does Not Confer Right to Damages for Loss of Use.

The Supreme Court dismissed the appeal filed by M/s Natesan Agencies (Plantations), a partnership firm, against the judgment of the Madras High Court ...

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Bombay High Court Allows Public Interest Litigation to Protect Land for Government Sports Complex at Navi Mumbai. CIDCO's commercial allotment of land earmarked for sports complex quashed; State Government's decision to shift complex to remote location set aside.

The Bombay High Court was hearing a Public Interest Litigation filed by the Indian Institute of Architects, Navi Mumbai Center, challenging the action...

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Bombay High Court Examines Validity of Land Acquisition under Maharashtra Slum Areas Act, 1971 for Non-Compliance with Prior Notice Requirement under Section 13. Petitioners Allege Violation of Natural Justice as Ex-Parte Award Passed Without Proper Service of Notices and Without Following Section 17(5).

The High Court of Bombay heard two writ petitions filed under Article 226 of the Constitution of India challenging the acquisition of land and a struc...

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Supreme Court Upholds Termination of Lease under Madras Estate Abolition Act Due to Post-1945 Grant. Second Proviso to Section 20(1) of Madras Act XXVI of 1948 Renders Lease Void; Third Proviso Inapplicable.

The case involved a dispute over the termination of a lease for state quarries situated in the Venkatagiri Estate, which had been notified under Secti...