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Gujarat High Court Reduces Compensation by 50% in Motor Accident Claim Due to Contributory Negligence of Deceased Driver. Deceased's failure to place warning signs after tyre puncture on highway contributed to accident, leading to apportionment of liability under Motor Vehicles Act, 1988.

The case arises from a motor accident claim filed by the legal heirs of Sunil Samharu Yadav, who died in a road accident on 19.05.2013. The deceased w...

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High Court Reconsiders Land Owner's Cross Objection for Enhanced Compensation After Supreme Court Remand. Reconsideration Limited to Valuation of Trees and Classification of Survey No. 336 as Irrigated or Dry Crop Land Under Land Acquisition Act, 1894.

The land owner filed a cross objection seeking enhancement of compensation awarded by the Reference Court in Land Acquisition Case No.281/2006. The Re...

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High Court of Karnataka Division Bench Reserves Judgment in Revenue Appeals Concerning Tax Exemption on Land Acquisition Compensation. The Bench Considers if Section 96 of the 2013 Act Applies to Acquisitions under the Karnataka Highways Act.

The Commissioner of Income Tax (TDS), Bengaluru, filed five intra-court writ appeals under section 4 of the Karnataka High Court Act, 1961, challengin...

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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...

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High Court of Karnataka Allows Writ Petitions Declaring Income Tax Exemption Under Section 96 of RFCTLARR Act, 2013 Applicable to Land Acquisitions Under KIAD Act, 1966. Compensation for Land Acquisition Under State Act Entitled to Same Tax Exemption as Under Central Act.

The petitioners, M/s Sri Balaji Corporate Services and NCC Urban Infrastructure Limited, along with individual landowners, challenged the denial of in...