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High Court Dismisses Tenant in Rent Control Proceeding Challenge to Interlocutory Order for Lack of Legal Tenability. Landlord's Right to Seek Eviction for New Business or Income-Generating Activity Despite Having Another Source of Income Upheld by Rent Control Court and Not Interfered With.

The case arose from a rent control proceeding before the Additional Munsiff Court-I, Kozhikode, in R.C.P. No. 35 of 2022. The respondent had filed the...

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Supreme Court Dismisses Revenue's Appeal on Carry Forward of Losses Under Income-tax Act, 1922. Loss Sustained by Partner in Dissolved Firm Can Be Set Off Against Profit from Another Firm if Same Business Continued by Assessee.

This appeal by the Commissioner of Income-tax arose from a dispute over the carry forward and set-off of business losses under the Income-tax Act, 192...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Matter — Assessee Entitled to Section 25(4) Benefit. Business Was Carried on at Commencement of Amendment Act 7 of 1939, as Determined from Partnership Deed and Interpretation of Commencement Under General Clauses Act.

The dispute arose under the Indian Income Tax Act, 1922, concerning the entitlement of the assessee firm to exemption under section 25(4) for the asse...

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High Court of Judicature at Bombay Hears Writ Petition Challenging Rejection of Bid in Tender for Road Maintenance Work. Petitioner Alleges Arbitrary Rejection for Not Submitting Notarized Business Transfer Agreement.

The writ petition sought to challenge the decision of the Executive Engineer, National Highway Division, Pune, rejecting the petitioner's bid as non-r...

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Supreme Court Dismisses Revenue Appeal on Interpretation of Section 80J of Income Tax Act; Holds That Profits of New Industrial Undertaking Must Be Computed as Per Total Income Without Re-Deducting Past Losses Already Set Off.

The case involved a dispute under Section 80J of the Income Tax Act, 1961, concerning the deduction available to a new industrial undertaking. The res...

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Supreme Court Reverses High Court in Contract Dispute Over Business Transfer vs. License Agreement. The Court held that the agreement was a transfer of existing business, not a license in premises under Bombay Rent Act, based on plain contractual language excluding extrinsic evidence.

The appeal arose from a dispute over an agreement dated 07.02.1963 between the appellant, who inherited a stationary business from her deceased husban...