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Karnataka High Court Delivers Order on Writ Petitions Challenging DGFT Policy Circulars on SEIS Eligibility and Show Cause Notices. The Court Addresses the Ultra Vires Nature of Circulars No. 06/2018 and 08/2018 under Foreign Trade Policy 2015-2020.

Two writ petitions were filed before the Karnataka High Court challenging the validity of Policy Circulars No. 06/2018 dated 22.05.2018 and No. 08/201...

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Gujarat High Court Quashes Reassessment Order for Non-Compliance with Section 148A(b) Notice Requirements in Income Tax Case. Failure to Provide Relevant Material in Show Cause Notice Renders Reassessment Proceedings Invalid Under Section 147 of the Income Tax Act, 1961.

The petitioner, Piyush Haridas Modi, an individual taxpayer, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging...

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Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

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Bombay High Court Quashes Order Allowing Amendment of Complaint in Cheque Dishonour Case — Amendment After Cognizance and Process Held Not Permissible Under Section 138 of Negotiable Instruments Act, 1881.

The case involves a criminal application under Section 482 of the Code of Criminal Procedure, 1973, filed by the applicants (accused) challenging an o...

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Supreme Court Quashes Criminal Proceedings in Dowry Case Due to Omnibus Allegations and Lack of Specificity. FIR Lodged as Counterblast to Divorce Petition, Charge-Sheet Under Section 376 Dropped, and No Protest Filed.

The present appeal arose from an order dated 31.08.2022 passed by the High Court of Judicature at Allahabad, which dismissed an application under Sect...

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High Court Dismisses Second Appeal in Partition Suit, Upholding Custom-Based Adoption Validity. Custom Allowed Adoption Above 15 Years in Vysya Community, and Adoptee Could Not Claim Share in Natural Family Property Under Section 12(b) of Hindu Adoptions and Maintenance Act, 1956.

The dispute arose from a partition suit filed by a son who had been given in adoption in 1974 at the age of 23-24 years. The natural father died intes...

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Bombay High Court Allows Petition Under Article 226 Declaring Lapsing of Land Reservation Under Section 127 MRTP Act. Petitioner's land reserved for Public Health Center in Sangamner Development Plan deemed released as Municipal Council failed to acquire within ten years of purchase notice.

The petitioner, Sumanbai Uttam Gadekar, is the owner of land bearing Gut No.179 (Hissa No.1+9B/A) old Survey No.759 situated at Sangamner, District Ah...

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High Court of Karnataka Allows Commercial Appeal Against Rejection of Plaint Under Order 7 Rule 11(d) CPC — Suit for Specific Performance Not Barred by Limitation as Cause of Action Arose from Refusal to Execute Sale Deed in 2018.

The appellants, Sri K.T. Govinde Gowda and Smt. G. Anuradha, filed a Commercial Appeal under Section 13(1A) of the Commercial Courts Act, 2015, challe...