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Supreme Court Allows Assessee's Appeal, Holding Royalty Payment for Mining Lease is Revenue Expenditure. Yearly royalty of Rs. 96,000 under mining arrangement with Government deductible under Income-tax Act as it relates to raw material obtained, not capital outlay.

This appeal arose from income tax assessment proceedings for the years 1954-55 to 1956-57. The appellant, a registered firm manufacturing lime from li...

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KAHC010068412019_1

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Karnataka High Court Hears Batch of Writ Petitions Challenging Rejection of Quarry Lease Applications under Karnataka Minor Mineral Concession Rules. Petitioners sought processing of pre-2016 amendment applications under unamended rules as per Rule 8-B.

Multiple writ petitions were filed before the Karnataka High Court challenging endorsements issued by the Department of Mines and Geology rejecting ap...

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High Court of Bombay Upholds Maintainability of Application Under Section 20 DV Act in Specific Relief Act Suit; Relying on Section 26, Court Holds Such Monetary Relief Can Be Sought in Any Pending Legal Proceeding

The dispute arose from a matrimonial conflict between the husband and wife, married in 1997, with two children. The wife had filed Petition B No.2/201...

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High Court of Bombay Hears Writ Petition in Minimum Wages Act Dispute Over Reimbursement of Labour Costs. Contractor Seeks Revision of Contract Rates After Notification Increased Minimum Wages for Sweeping and Cleaning Employment.

Background: The petitioner, A2Z Infraservices Limited, a company engaged in providing mechanized cleaning and housekeeping services, entered into thre...

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Bombay High Court Acquits Husband in 498A/306 IPC Case Citing Insufficient Evidence. Conviction under Sections 498A and 306 IPC Set Aside as Prosecution Failed to Prove Cruelty and Abetment Beyond Reasonable Doubt.

The appellant, Lakhanlal, was married to Saroja on 08.05.1998. On 31.05.1999, within thirteen months of marriage, Saroja committed suicide by hanging....

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High Court of Judicature at Bombay Holds That Examination of Recorder of Dying Declaration Unnecessary if Defence Admits Document. Dying Declaration Admitted by Accused Need Not Be Proved Under Section 58 of Indian Evidence Act, 1872.

The High Court of Judicature at Bombay, Aurangabad Bench, heard a criminal appeal filed by five appellants (Vijay Goroba Shinde and four others) again...

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High Court of Bombay at Aurangabad Reviews State Appeal Against Acquittal in Dowry Death and Abetment Case. Trial Court Acquittal Under IPC Sections 304B, 498A, 306 Challenged Based on Alleged Cruelty and Inconsistent Dying Declarations.

The High Court of Bombay at Aurangabad heard a criminal appeal filed by the State of Maharashtra against the acquittal of four respondents by the Addi...