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Bombay High Court Quashes Reassessment Notice and Order in Income Tax Case Due to Lack of Full and True Disclosure Finding and Non-Disposal of Objections. Reopening Beyond Four Years Invalid as No Failure to Disclose Material Facts Alleged Under Section 147 First Proviso of Income Tax Act, 1961.

The petitioner, Crystal Pride Developers, a partnership firm engaged in real estate development, filed its original return of income for Assessment Ye...

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Supreme Court Clarifies 'Commercial Purpose' Under Consumer Protection Act for Company Purchases for Director Use. The Court held that purchase of a vehicle by a company for personal use of its directors does not amount to commercial purpose under Section 2(1)(d) of the Consumer Protection Act, 1986.

The Supreme Court of India heard a batch of appeals concerning the interpretation of 'commercial purpose' under Section 2(1)(d) of the Consumer Protec...

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Supreme Court Allows Insurance Claim in Fire Damage Case — Surveyor Reports Cannot Be Ignored Without Valid Reasons. Appointment of Multiple Surveyors Without Justification Leads to Adoption of First Surveyor's Report Under Section 64UM of Insurance Act, 1938.

The case involves a dispute between M/s New India Assurance Co. Ltd. (Insurance Company) and M/s Luxra Enterprises Pvt. Ltd. (Complainant), an industr...

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High Court of Karnataka Dismisses Second Appeal in Recovery Suit — Concurrent Findings on Unauthorised Use of Premises Upheld. Damages Awarded for Use and Occupation of Suit Schedule Property Based on Oral and Documentary Evidence.

The respondent/plaintiff instituted Original Suit No.232/1998 on 23.09.1998 before the I Addl. Senior Civil Judge at Belgaum seeking a decree for reco...

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High Court of Bombay Dismisses Insurance Company's Appeal in Motor Accident Claim — Upholds Compensation Award to Widow and Children of Deceased Homeopathic Doctor. Insurer Failed to Prove Breach of Policy Conditions, Hence Liable to Pay Compensation Under Motor Vehicles Act, 1988.

The case arises from a motor accident claim filed by the widow and children of Dr. Ashok More, a homeopathic doctor, who died in a collision between h...

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Bombay High Court Dismisses Appeal by ST Corporation in Motor Accident Claim — Negligence of Bus Driver Upheld. Compensation of Rs 8,27,600 for Death of Primary Teacher in Bus-Jeep Collision Not Excessive.

The appeal was filed by the Maharashtra State Road Transport Corporation against the judgment and award dated 27-06-2003 passed by the Motor Accident ...

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Bombay High Court Upholds Constitutional Validity of Development Charge Levy in Maharashtra Regional and Town Planning Act. The court held that the levy is a fee for services rendered and not a tax, and the amendment is within legislative competence.

The petitioners, The Solapur Promoters and Builders Association Society and another, challenged the constitutional validity of the Maharashtra Regiona...