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Supreme Court Upholds State Rules on Motor Vehicle Alteration Over Central Prototype Norms. Kerala Motor Vehicle Rules permit structural alterations with registering authority's approval, overriding Central Motor Vehicle Rules' restriction on deviation from prototype test.

The case involved a conflict of judicial opinion in the Kerala High Court regarding the permissibility of structural alterations to motor vehicles tha...

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Supreme Court Dismisses Appeal of Manufacturer Challenging Turnover Tax Assessment Under Karnataka Sales Tax Act. Levy of turnover tax on total turnover including interstate sales for classification purposes is constitutionally valid and does not exceed legislative competence.

The appellant, M/s. Achal Industries, a manufacturer and registered dealer of cashew kernels and cashew shell oil, was assessed for turnover tax under...

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Bombay High Court Allows Writ Petition Challenging Revenue Entries in Mutation Proceedings — Holds That Mutation Entries Do Not Confer Title and Revenue Authorities Must Decide Based on Possession and Revenue Records, Not Title Disputes.

The petitioners, Navin Popatlal Shah and Nitin Sundraji Shah, filed a writ petition under Article 226 of the Constitution of India before the Bombay H...

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Bombay High Court Quashes Reopening Notice in Income Tax Case Due to Lack of Failure to Disclose Material Facts. Reassessment Beyond Four Years Invalid Without Proof of Non-Disclosure Under Section 147 of Income Tax Act, 1961.

The petitioner, 3i Infotech Limited, challenged a notice dated 18 March 2009 issued by the Assistant Commissioner of Income Tax seeking to reopen the ...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Reopening Based on Change of Opinion Without Fresh Material Held Invalid Under Section 147 of the Income Tax Act, 1961.

The petitioner, M/s. Bharat Bijlee Limited, challenged a notice dated 12.10.2012 issued under Section 148 of the Income Tax Act, 1961, and an order di...

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Supreme Court Allows Summary Judgment in Recovery Suit Against DDA for Refund of Sale Consideration After Land Acquisition Lapses. The Court held that DDA cannot retain the money after failing to convey title due to lapsing of acquisition, and the suit was within limitation.

The Supreme Court allowed the appeal against the Delhi High Court's order dismissing the appellant's application for summary judgment under Order XIII...