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Reassessment Notices Under Income Tax Act Amid COVID-19 Extensions. An analysis of the interplay between the Income Tax Act, TOLA, and the Finance Act 2021 regarding reassessment notices issued during the pandemic.

The reassessment notices under Sections 147-151 of the Income Tax Act, impacted by the Taxation and Other Laws (Relaxation and Amendment of Certain Pr...

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Succession Rights Dispute: Bombay High Court Upholds Family Pension Entitlement for First Wife. First wife declared the sole legal heir despite nomination in favor of the second wife.

The Bombay High Court upheld the judgments of both the Trial and District Courts, ruling that the first wife of the deceased Gangadhar Hiremath was en...

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High Court Quashes Deficit Stamp Duty Demand on Deemed Conveyance After 20-Year Delay. Maharashtra Co-operative Housing Society Succeeds in Writ Petition; Stamp Duty Demand Set Aside

The judgment emphasized that demands for deficit stamp duty are subject to a statutory time limitation under Section 53A of the Maharashtra Stamp Act....

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"Family Partition Deed Registered Within Time Due to Exclusion of Period for Stamp Duty Adjudication" Bombay High Court rules in favor of petitioner, excludes time taken by authorities in adjudicating stamp duty from calculation of registration period under Section 23 of the Registration Act, 1908.

The case lies in the interpretation of Section 23 of the Registration Act in conjunction with Section 34 of the Bombay Stamp Act. The court ruled that...

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Supreme Court Upholds Constitutional Validity of Section 17(5)(d) of the CGST Act, Restricting Input Tax Credit on Construction of Immovable Property for Leasing. No ITC on Goods and Services Used in Construction for Leasing under Section 17(5)(d), Says Supreme Court.

The constitutional validity of Section 17(5)(d) of the Central Goods and Services Tax (CGST) Act, 2017, concerning the denial of Input Tax Credit (ITC...

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"Cheque Bounce Case Acquitted Due to Non-Compliance with Notice Period" "Failure to comply with statutory time frame leads to acquittal under Negotiable Instruments Act."

The High Court of Bombay at Goa, presided over by Justice Bharat P. Deshpande, addressed the issue of compliance with Section 138(1)(b) of the Negotia...

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Refund of Stamp Duty Granted: Application Found Within Time Limit as per Section 48(1) of Maharashtra Stamp Act. Court allows refund of stamp duty under Maharashtra Stamp Act as application falls within prescribed time limit under Section 48(1) and amended proviso of Mah.5 of 2010.

The petitioner challenged the rejection of his refund application for stamp duty paid on an Agreement to Sale, which was canceled due to disputes and ...

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High Court of Bombay Clarifies Powers of Collector under Section 142 of Maharashtra Prohibition Act, 1949. Court Expands the Scope of "Any Place" in Section 142(1) to Include Multiple Licensed Shops in the Interest of Public Peace.

The Bombay High Court addressed the scope of the Collector's powers under Section 142(1) of the Maharashtra Prohibition Act, 1949. The petitioners cha...

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High Court of Bombay Rules on Condonation of Delay in Land Records Dispute. Challenge of Delay Condonation in Land Appeal Remanded for Revision Under Maharashtra Land Revenue Code.

The Bombay High Court in Ashokrao Ganpati Ghatge & Ors. vs. Madhavrao Ramchandra Ghatge & Ors. deliberated on the legal permissibility of cha...

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Writ Petition Dismissed on Land Development Rights. A dispute over land acquired for a public bus depot leads to rejection of development claims by private landowners, with the court emphasizing public interest over private rights.

The Mumbai Metropolitan Region Development Authority (MMRDA) along with other respondents, the Bombay High Court dismissed the petition. The Petitione...