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Development Agreement Construed as Conveyance Due to Transfer of Substantial Property Rights — Bombay High Court Dismissed Writ Petition Challenging Stamp Duty Classification

Distinction Between Conveyance and Development Agreement — Extensive Rights of Developer Held as Conveyance Under Maharashtra Stamp Act, 1958 Subst...

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High Court Quashes Income Tax Assessment Order for Violation of Natural Justice and Mandatory Procedures under Section 144B of the Income Tax Act, 1961. Court Emphasizes Adherence to Faceless Assessment Procedures and Audi Alteram Partem Principle in Tax Reassessment Cases

Reassessment Beyond 4 Years: Reassessment under Section 147 of the IT Act cannot be initiated beyond the 4-year period unless there is evidence of fai...

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Reassessment Notice Under Section 148 of the Income-tax Act, 1961 — Bombay High Court Quashes Reassessment Proceedings

Jurisdictional Error — Absence of Fresh Tangible Material — Change of Opinion — Issue Pending Before Tribunal — Reassessment Proceedings Held ...

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Supreme Court Partially Allowed Appeal — Clarified Sentencing Provisions Under IPC and POCSO Act — Restored Trial Court's Judgment Regarding Life Imprisonment and Fine

Conviction Under Sections 376(2)(f) and 376(2)(i) of Indian Penal Code, 1860 — Sections 3 and 4 of Protection of Children from Sexual Offences Act, ...

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Supreme Court Clarified the Scope of Interim Moratorium under Section 96 of the Insolvency and Bankruptcy Code, 2016 – Held That Regulatory Penalties Imposed by the Consumer Protection Act, 1986, Are Not Covered

Invoking Insolvency Proceedings Cannot stay execution of Penalty Orders for Consumer Protection Law Violations – The Apex Court Upheld the NCDRC’s...

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Supreme Court of India Cancels Bail of Two Accused in Dowry Death Case. Apex Court Emphasizes the Need for Stricter Judicial Scrutiny in Cases Involving Alleged Dowry Deaths — Calls for Expeditious Trial

The Court underscored the need for heightened judicial vigilance in cases of dowry deaths and the importance of considering the broader societal impac...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Bombay High Court – Income Tax – Remission of Matter to Dispute Resolution Panel (DRP) – Costs Imposed on Petitioner. Failure to inform the Assessing Officer of pending objections before the Dispute Resolution Panel led to the setting aside of the assessment order with costs imposed.

The Court exercised its discretion in setting aside the assessment order due to the Petitioner’s procedural lapse, emphasizing that such indulgence ...

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Bombay High Court – Principles of Natural Justice Violated – Final Assessment Order Rendered Null and Void

Bombay High Court set aside assessment order for non-compliance with statutory provisions under the Income Tax Act, 1961 and violation of principles o...

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Supreme Court Modifies Expulsion of Bihar MLC to Suspension, Reinstates Dr. Sunil Kumar Singh – Proportionality in Legislative Punishment Under Scrutiny. Court Invokes Article 142 to Ensure Proportionality in Legislative Discipline, Reinstates Petitioner After 7 Months of Expulsion

Maintainability of Writ Petition: The Court held that the Writ Petition is maintainable as Article 212(1) does not bar judicial review of legislative...