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"Supreme Court Resolves Familial Property Dispute with Key Findings on Deeds and Consideration" Clarifying the distinction between settlement deeds and gift deeds under Indian law.

The Supreme Court reversed the High Court's decision and restored the trial court and first appellate court findings. It determined that the deed exec...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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GST Classification Dispute Resolved: Press Release Quashed. "Ensuring impartiality in tax adjudication by upholding judicial independence."

The Bombay High Court addressed a dispute concerning the classification of alcohol-based hand sanitizers under the GST regime. The petition by Schulke...

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Partition Dispute Judgment: Unregistered Partition Deed Not Subject to Stamp Duty and Penalty Requirement. The Bombay High Court held that an unregistered partition deed recording a family arrangement does not require impounding for stamp duty or registration, and ordered a refund of penalties.

The High Court in this Writ Petition addressed the legality of an order by the trial Court that sent an unregistered partition deed to the Collector o...

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Land acquisition and resettlement challenges dismissed due to unexplained delay in follow-up and abandonment of initial relief under Section 24(2) of the 2013 Act.

The petition, filed by the heirs of Babasaheb Pirjade, contested the acquisition of their agricultural land under the Land Acquisition Act, 1894, clai...

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Supreme Court: Employee not a “Workman” under Section 2(s) of the Industrial Disputes Act In a crucial judgment, the Supreme Court overturns reinstatement of an employee, ruling that supervisory duties and salary bar his classification as a "workman."

The Supreme Court of India dealt with the issue of whether the appellant, Lenin Kumar Ray, qualifies as a "workman" under Section 2(s) of the Industr...

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Income Tax Assessment of Rental Income for Leasing Companies: A Judicial Review. Evaluating the Taxable Nature of Leasing Income: Business Gains or House Property Income?

The Bombay High Court evaluated whether rental income from leasing properties should be classified as "Income from House Property" or "Income from Bus...

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High Court Dismisses Dow Chemical’s Petition Against Customs Show Cause Notice, Emphasizes on Statutory Adjudication. Judicial restraint on intervention in statutory processes upheld in case concerning export of controlled substances.

1. Case Background Facts: Dow Chemical International Pvt. Ltd. sought to export a product (ADCOTE 545S) containing Methyl Ethyl Ketone (MEK) with...

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Supreme Court Upholds Constitutionality of Section 6A of the Citizenship Act, 1955 for Migrants to Assam Assam Accord-related citizenship provision sustained, balancing Article 14, Article 29, and legislative competence under Article 11.

1. Background and Assam Accord The petitioners challenged Section 6A, introduced by the Citizenship (Amendment) Act, 1985, which grants citizenship ...

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Supreme Court Clarifies Deduction of Broken Period Interest for Banks Treating Securities as Stock-in-TradeDeduction Allowed as Revenue Expenditure for Banks Holding Securities as Stock-in-Trade

The Supreme Court addressed the treatment of broken period interest for tax purposes. The issue centered on whether broken period interest could be de...