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Supreme Court Clarifies Remission Power Under Section 432 CrPC — Emphasizes Need for Application, Reasoned Orders, and Procedural Fairness. The Court held that suo motu remission is impermissible, conditions must be reasonable, automatic revocation invalid, and reasons must be recorded for rejection.

The Supreme Court, in a suo motu writ petition, examined the scope and limitations of the power of the appropriate Government to remit sentences under...

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Bombay High Court Allows Revision Application of Sub-Tenant in Rent Control Matter. Sub-tenant with paid-up capital less than Rs 1 crore held entitled to protection under Maharashtra Rent Control Act, 1999 despite tenant's exclusion under Section 3(1)(b).

The case involves a dispute over the applicability of the Maharashtra Rent Control Act, 1999 to a sub-tenant. The applicant, Frick India Ltd, claimed ...

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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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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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Bombay High Court Allows Appeal of Co-operative Housing Society in Minimum Wages Claim — Labour Court Application Under Section 33C(2) of Industrial Disputes Act, 1947 Not Maintainable as Society is Not a Commercial Establishment Under Bombay Shops and Establishment Act, 1948.

The appellant, Mahalaxmi Co-operative Housing Society Limited, challenged the judgment of a learned Single Judge in Writ Petition No. 6486 of 1995, wh...

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High Court of Bombay Dismisses Revenue's Appeal in CENVAT Credit Case for Mobile Phone Services. Circular Restricting Credit Held Not Binding as Statutory Rules Allow Credit for Input Services Used in Relation to Business.

The Commissioner of Central Excise, Nagpur, appealed against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which allowe...