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Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.

The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...

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Bombay High Court Dismisses PIL Seeking Protection of Grazing Land and Water Pond for Village Cattle. Court Holds That Petitioner Failed to Establish Any Legal Right or Public Duty, and the Dispute Appears to Be Private in Nature.

The petitioner, a farmer, filed a Public Interest Litigation seeking directions to the State authorities to permit the use of land (new Gut No.38 and ...

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Bombay High Court Dismisses Union of India's Petition Challenging Maintainability of Civil Suit for Declaration of Ownership. Trial Court's Decision on Preliminary Issue Upheld as It Involves Mixed Questions of Law and Fact Not Amenable to Summary Adjudication.

The Union of India, through the Deputy Salt Commissioner, filed a writ petition under Article 227 of the Constitution of India challenging an order da...

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Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

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Bombay High Court Allows Assessee's Reference on Hotel Receipt Tax Treatment. Holds that HRT collected is trading receipt but deductible as business expenditure under Income Tax Act, 1961.

This reference under section 256(1) of the Income Tax Act, 1961, arises from an order of the Income Tax Appellate Tribunal, Bombay Bench, dated 6.2.19...

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Bombay High Court Allows Writ Petition Challenging MRT Order Setting Aside SDO's Possession Order Under Section 120(c) of MTAL Act — MRT Exceeded Jurisdiction by Entertaining Revision Beyond Limitation and Allowing Amendment Without Notice.

The petitioner, a Public Trust registered under the Bombay Public Trust Act, owned agricultural land survey 209 admeasuring 35 acres at mouza Umarkhed...