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High Court

Bombay High Court Adjudicates on Validity of HPCL Notifications Discontinuing and Revising Pension Benefits. The Court Examines Whether Employees Recruited Post-Acquisition and Retired Under ESSO/LIL Plans Are Entitled to Pension Protections Under ESSO Act, 1974 and Amalgamation Order.

3 May 2019

The case involved a writ petition under Article 226 of the Constitution of India filed by the Pensioners Social & Welfare Association, a registered so...

High Court

Bombay High Court Allows Trust's Writ Petition Challenging Denial of Exemption Under Section 10(23C)(vi) of Income Tax Act, 1961. Educational Trust Running American School of Bombay Held Eligible for Exemption Despite Being a Foreign Educational Institution.

9 Mar 2023

The petitioners, trustees of the American School of Bombay Education Trust, filed a writ petition challenging the order of the Director General of Inc...

High Court

Bombay High Court Deliberates on Tax Exemption and Classification of Lease Transactions in Income Tax Reference concerning Scientific Research Centre. Assessee's claim for exemption under Section 11 of Income Tax Act, 1961 hinges on whether activities constitute general public utility, whether construction and letting out of World Trade Centre amounts to business, and whether receipts are revenue in nature.

25 Oct 2012

The Income Tax Reference No. 78 of 1998 arose from the Income Tax Appellate Tribunal's common order dated 29th March, 1996, for assessment years 1989-...

High Court

Bombay High Court Upholds School Tribunal's Order Reinstating Teacher in Minority Unaided School — Temporary Appointment Does Not Deprive Employee of Protection Under MEPS Act, 1977. The Court held that the termination of a temporary teacher without following the procedure under the MEPS Act and Rules is illegal, and the employee is entitled to reinstatement with continuity of service and 50% back wages.

8 Dec 2015

The petitioners, Maulana Azad Educational Trust and its school, challenged the judgment of the School Tribunal dated 08.07.2015 in Appeal No.21/2014. ...

High Court

Bombay High Court Allows Originating Summons in Trust Interpretation Case Under Rule 238. Court Holds That Questions Regarding Interpretation of Superannuation Trust Deed Are Maintainable Under Rule 238 of Bombay High Court (Original Side) Rules.

28 Apr 2005

The present Originating Summons was filed by the plaintiffs, Mr. S. Sundara Raman and another, seeking interpretation of certain clauses of a trust de...

High Court

High Court of Judicature at Bombay Hears Writ Petitions Against Charity Commissioner's Sanction for Sale of Public Trust Property — Challenge Raised on Grounds of Lack of Public Auction and Violation of Natural Justice Under Section 36 of Bombay Public Trusts Act, 1950.

29 Mar 2012

The writ petitions challenged the Charity Commissioner's order dated 2/9/2011 granting sanction to the trustees of a public trust to sell trust proper...

High Court

Bombay High Court Allows Petition Challenging Joint Charity Commissioner's Order Setting Aside Provisional Acceptance of Change Report Under Maharashtra Public Trust Act. Revision Maintainable Despite Pending Recall Application; Provisional Acceptance Does Not Require Hearing of Objections.

2 Aug 2024

The Bombay High Court, in a writ petition filed by the founder member and President of Gunai Shikshan Prasarak Mandal, challenged the order of the Joi...

Supreme Court

Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

11 Sep 2020

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

High Court

Bombay High Court Upholds Revenue in Capital Gains Tax Case on Life Interest — Release of Life Interest by Previous Holder Constitutes Gift Under Section 49(1)(ii) of Income Tax Act, 1961. Cost of Acquisition of Life Interest Deemed to Be Cost to Original Settlor, Not Nil, Resulting in Taxable Capital Gains on Sale.

10 Mar 2017

This reference under Section 256(1) of the Income Tax Act, 1961, arises from a question of law referred by the Income Tax Appellate Tribunal. The asse...

High Court

High Court of Karnataka Hears Batch of Writ Petitions Challenging Late Filing Fee Under Section 234E of Income Tax Act. Petitioners Seek Declaration that Section 234E is Unconstitutional and Violative of Articles 14, 265, and 277.

12 Jun 2015

This batch of writ petitions was filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India challenging the cons...

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