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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Bombay High Court Allows Tenant's Petition in Tenancy Dispute Over Delayed Payment of Purchase Price. Belated payment with interest and penalty before landlord's application does not render sale ineffective under Bombay Tenancy and Agricultural Lands Act, 1948.

The petitioners, Baburao Pandurang Madane and Vithal Pandurang Madane, were tenants of agricultural land survey No. 39/1 at village Kusmod, Taluka Mal...

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Bombay High Court Dismisses Petitioner's Challenge to MRT Order on Res Judicata in Tenancy Proceedings. Earlier Dismissal for Default Does Not Bar Subsequent Proceedings Under Section 32G of Bombay Tenancy and Agricultural Land Act, 1948.

The petitioner, Ashish Chandrasingh Jhaveri, filed a writ petition before the Bombay High Court challenging the order dated 2nd November, 2018 passed ...

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Bombay High Court Allows Tenant's Appeal in Eviction Suit by Trust — Notice of Termination Held Invalid for Non-Compliance with Section 36(2) of Bombay Tenancy Act. Tenant's Right to Purchase Land Under Section 38 of the Act Not Extinguished Due to Invalid Notice.

The respondent, Shri Gajanan Maharaj Sansthan, a public trust registered under the Bombay Public Trusts Act, owned agricultural land measuring 28 acre...

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Bombay High Court Dismisses Second Appeals in Rent Control Cases, Upholds Appellate Court's Finding of No Tenancy. Landlord's Suit for Possession Fails as Tenant Proves Payment of Rent and Absence of Valid Termination Under Bombay Rents, Hotel and Lodging House Rates Control Act, 1947.

The appellant, Radhyesham Ramkaran Choube, filed four second appeals (Second Appeal Nos. 4, 8, 11, and 16 of 2002) against a common judgment dated 10....

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Bombay High Court Dismisses Petitions Challenging Land Tribunal Orders in Tenancy Dispute. Court upholds concurrent findings that petitioners failed to prove personal cultivation and that tenants were entitled to purchase land under Bombay Tenancy and Agricultural Lands Act, 1948.

The judgment pertains to two writ petitions filed by Madhav Dashrath Vahadane and Nivrutti Dashrath Vahadane (petitioners) challenging orders passed u...

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Bombay High Court Dismisses Tenant's Writ Petition Against Eviction Decree for Bonafide Need of Landlord. Landlord's Requirement for Residential Premises Upheld as Genuine Despite Tenant's Claim of Purchase of Suit House.

The petitioner, a tenant, challenged the eviction decree passed by the Additional District Judge, Sindhudurg at Sawantwadi, which reversed the trial c...

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Bombay High Court Dismisses Revision by Tenant Company in Eviction Suit Based on Landlord's Reasonable and Bonafide Requirement. Transfer of Shares by Tenant Company to Co-owner Does Not Constitute Subletting Under Section 16(1)(e) of Maharashtra Rent Control Act, 1999.

The case involves a civil revision application filed by the tenant company (M/s V. Prabha & Co. Pvt. Ltd.) and another party against the judgment and ...

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Bombay High Court Dismisses Tenant's Petition Challenging Exemption Certificate Under Section 88-B of Bombay Tenancy Act. Land Belonging to Public Trust Held Exempt from Tenancy Provisions as Trust Land Used for Religious and Charitable Purposes.

The petitioner, Yadu Dagadu Amrale (since deceased, represented by legal heirs), filed a writ petition under Article 227 of the Constitution of India ...