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Madras High Court Allows Appeal in Income Tax Reassessment Case — Misappropriation by Partner's Relative Not Covered Under Section 40A(2) of Income Tax Act, 1961. Reassessment based on same material held invalid as change of opinion.

The assessee, M/s.Karpaga Vinayagar Papers, a partnership firm, filed its income tax return for Assessment Year 2001-2002 admitting a total income of ...

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Madras High Court Allows Civil Revision Petition Against Trial Court's Failure to Consider Interim Injunction in SARFAESI Act Matter — Jurisdiction of Civil Court Barred Under Section 34 of SARFAESI Act, 2002.

The petitioners, Dr. Jaishith Jebakumar Manuel and Pon Manju Usha, filed a suit (O.S.No.118 of 2025) before the Principal District Munsif, Nagercoil, ...

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High Court of Karnataka Passes Order in Writ Petition by Company Challenging Rejection of Application Under Industrial Park Scheme, 2002. Petitioner's Application Dated 15.12.2006 Under IPS 2002 Was Rejected on Ground That Scheme Expired on 31.03.2006.

The petitioner, a private limited company, proposed to set up an industrial park named 'Salarpuria Touch Stone' in Bangalore under a Joint Development...

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Madras High Court Upholds Annulment of Settlement Deed Under Senior Citizens Act for Grandson's Neglect. Implied Condition of Maintenance Found Sufficient Under Section 23(1) of Maintenance and Welfare of Parents and Senior Citizens Act, 2007, Where Deed Executed Out of Love and Affection.

The case arose under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007, involving a senior citizen grandmother (respondent no.3) an...

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Bombay High Court Dismisses Section 37 Appeals, Upholding Arbitral Award Against Project Owner in Construction Dispute. Project Owner Bound by Arbitration Clause Though Non-Signatory, Owing to Active Participation and Common Intention Under Cox and Kings Principle.

The Bombay High Court considered three appeals under Section 37 of the Arbitration and Conciliation Act, 1996 arising from a construction contract dis...

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Bombay High Court Dismisses Section 37 Appeal Against Partial Setting Aside of Arbitral Award in Construction Contract Dispute — Non-Signatory Principal Held Liable Based on Agency Relationship and Implied Consent.

The appeals arose from three arbitral awards passed in disputes relating to the construction of mustard seed processing and storage silos in Rajasthan...

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High Court of Karnataka Dismisses Revenue Appeal in Central Excise Case — Limitation Bar and Exemption Eligibility Upheld. CESTAT's finding of bona fide belief based on Commissionerate clarification and acceptance of CSIO/ADA certificate for exemption under Notification No.10/97-CE sustained.

The appeal was filed by the Commissioner of Central Excise, Bengaluru-V Commissionerate, against the order dated 08.01.2015 passed by the Customs, Exc...

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Bombay High Court Allows Safai Kamacharis' Petition Against Arbitrary Termination by Municipal Corporation. Contractual Termination Set Aside for Violation of Natural Justice and Right to Livelihood Under Article 21.

The petitioners, nineteen individuals, were working as safai kamacharis (sanitation workers) on a contract basis with the Pimpri Chinchwad Municipal C...