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Bombay High Court Allows Writ Petition Challenging Rejection of Lower TDS Certificate Under Section 195(2) of Income Tax Act, 1961. Court holds that Assessing Officer must consider application on merits and cannot reject it solely because non-resident seller had not filed tax returns.

The petitioner, Rohan Developers Pvt. Ltd., a company engaged in property development, sought to purchase a 1/8th undivided share in a property from M...

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Bombay High Court Partially Allows Petition Against Interim Maintenance Award in Matrimonial Dispute — Reduces Maintenance for Wife and Child Based on Income and Needs Assessment. The court held that interim maintenance must be based on actual income and needs, not on allegations of media trial.

The petitioner, Om Prakash Puri, challenged the order dated 25 September 2013 passed by the Family Court at Bandra, which awarded interim maintenance ...

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Bombay High Court Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

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Bombay High Court Allows Petition to Quash Property Tax Demand for Non-Compliance with Natural Justice. Assessment Order Set Aside as No Opportunity of Hearing Was Given Before Imposing Tax Under Maharashtra Municipal Corporation Act, 1949.

The petitioner, Sujit Manohar Patil, filed a writ petition before the Bombay High Court challenging a property tax assessment order and demand notice ...

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High Court of Gujarat Dismisses ESIC's Appeal in Employment Injury Case, Upholds 40% Hearing Loss Compensation. Medical Appeal Tribunal's assessment of 40% disablement due to occupational noise exposure is a finding of fact not open to challenge under Section 82 of the Employees' State Insurance Act, 1948.

The case involves an appeal by the Regional Director of the Employees' State Insurance Corporation (ESIC) against the judgment of the Employees' State...

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High Court of Karnataka Dismisses Assessee's Appeal in Income Tax Case — Unexplained Cash Credit of Rs.40 Lakhs Confirmed as Income Under Section 68 of Income Tax Act, 1961. Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Loan Transactions.

The appellant, Shri Basayya R Nandegol, a civil contractor, filed his return of income for the assessment year 2007-08 declaring a total income of Rs....

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Bombay High Court Dismisses Petition Challenging Gram Panchayat's Resolution for Property Tax on Capital Value. Gram Panchayat has power to levy property tax on capital value of lands/buildings under Rule 7 of Maharashtra Village Panchayats Taxes and Fees Rules, 1960.

The petitioner, a resident of village Silewada, challenged Resolution No. 6 dated 30th July 1994 passed by the Gram Panchayat, Silewada, whereby the G...