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Supreme Court Allows Revenue in Income Tax Act Limitation Dispute Over Revision Order. The Court Held That the Limitation Period Under Section 263(2) is Based on the Date the Order is 'Made', Not 'Received' by the Assessee, Interpreting the Statutory Language Strictly.

The Supreme Court of India heard a civil appeal filed by the Commissioner of Income Tax, Chennai, against Mohammed Meeran Shahul Hameed, concerning th...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Case for Lack of Proper Inquiry. Commissioner's order under Section 263 set aside as no inquiry was conducted before passing the revision order.

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, challenged the order of the Income Tax Appellate Tribunal which had set asid...

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Bombay High Court Allows Probate Petition for Will Executed by NRI in Ecuador. Will executed abroad by Non-Resident Indian held valid under Section 63 of Indian Succession Act, 1925, and probate granted to executor in Mumbai.

The petitioner, Sarwan Kumar Jhabarmal Choudhary, filed a testamentary petition (L) No. 6300 of 2024 in the Bombay High Court seeking probate of the L...

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Bombay High Court Acquits Three Accused in Murder Case Due to Unreliable Testimony of Interested Witnesses and Lack of Corroboration. Conviction under Sections 302 and 307 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The case involves three appeals against conviction under Sections 302 and 307 read with Section 34 IPC. The prosecution alleged that on 21.04.2013, th...

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Bombay High Court Upholds Assessee in Income Tax Reference on Section 35B Deduction and Doctrine of Merger. Commissioner Cannot Reopen Allowed Deduction After Appeal Merger Under Income Tax Act, 1961.

The case is an income tax reference under section 256(1) of the Income-tax Act, 1961, arising from a dispute between the Commissioner of Income-tax, B...

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Bombay High Court Allows Appeal in Cheque Dishonour Case — Service of Statutory Notice Valid Despite Unsigned Office Copy. Absence of Signature on Office Copy of Demand Notice Does Not Invalidate Service Under Section 138(b) of Negotiable Instruments Act, 1881.

The appellant, Vardhman Steel, filed a complaint under Section 138 of the Negotiable Instruments Act, 1881 against the respondent, Sai Engineering, al...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Act Case Upholding Revisional Jurisdiction. Commissioner Validly Set Aside Assessment Order as Payment to Shareholders Was Not 'Cost of Improvement' Under Capital Gains Computation Under Sections 48 and 263 of Income Tax Act, 1961.

The dispute arose from an income tax assessment concerning the sale of a property named 'Paville House' by the respondent assessee, a company engaged ...