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High Court of Karnataka Allows Writ Petitions Declaring Income Tax Exemption Under Section 96 of RFCTLARR Act, 2013 Applicable to Land Acquisitions Under KIAD Act, 1966. Compensation for Land Acquisition Under State Act Entitled to Same Tax Exemption as Under Central Act.

The petitioners, M/s Sri Balaji Corporate Services and NCC Urban Infrastructure Limited, along with individual landowners, challenged the denial of in...

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High Court of Karnataka Quashes Land Acquisition Notification for Lack of Public Purpose. Acquisition of Petitioners' Land for Archaeological Museum Set Aside as Notification Did Not Specify Public Purpose Under Section 4(1) of Land Acquisition Act, 1894.

The petitioners, Nidasheshi Veeranna and Gali Prakash, along with Gali Shivabasappa in the connected petition, owned agricultural lands in Sy.No.4/1 a...

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High Court of Karnataka Division Bench Reserves Judgment in Revenue Appeals Concerning Tax Exemption on Land Acquisition Compensation. The Bench Considers if Section 96 of the 2013 Act Applies to Acquisitions under the Karnataka Highways Act.

The Commissioner of Income Tax (TDS), Bengaluru, filed five intra-court writ appeals under section 4 of the Karnataka High Court Act, 1961, challengin...

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High Court of Karnataka Examines Taxability of Solatium Component in Land Acquisition Compensation Under GST. Issue Concerns Whether Receipt of Solatium Constitutes a Service Under Entry 5(e) of Schedule II to CGST Act, 2017 or Falls Under Exempt Transfer of Land.

The case comprised a batch of five writ petitions filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India. Th...

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Bombay High Court Dismisses Tenants' Revision in Eviction Suit Based on Bona Fide Requirement — Concurrent Findings of Courts Below Upheld. Subsequent Induction of New Tenant in Adjacent Shop Not Relevant as It Was Not Part of Suit Property.

The case involves a suit for eviction filed by the owners (plaintiffs) against the tenants (defendants) in respect of two shops, on the ground of bona...

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Bombay High Court Dismisses Admiralty Suits as Time-Barred Under Limitation Act. Claims for Loss of Vessel and Cargo Filed Beyond Three-Year Limitation Period from Date of Vessel's Sinking.

The judgment concerns two admiralty suits filed in the Bombay High Court. Admiralty Suit No.3 of 2011 was filed by the time charterer of the vessel 'N...

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Bombay High Court Dismisses Appeal by Municipal Corporation in Property Tax Refund Suit Filed by Co-operative Housing Society. Limitation for Refund Claim Runs from Date of Final Assessment Order, Not from Date of Payment, Under Section 23 of Limitation Act, 1963.

The Municipal Corporation of Greater Mumbai (MCGM) appealed against a decree passed by the City Civil Court, Mumbai, in a suit filed by Kalpita Enclav...

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High Court of Bombay at Goa Dismisses PIL Challenging State's Interpretation of Supreme Court Order Allowing Post-Deadline Transportation. The Petitioner Contends That the Supreme Court's Order Under Article 142 Permitted Only Excavation Till 15 March 2018 and Not Post-Deadline Transportation.

The Goa Foundation, a public interest organization, filed a writ petition in the High Court of Bombay at Goa challenging the State Government's decisi...