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Bombay High Court Allows SIDBI's Petition Against CBDT Order Denying Tax Exemption on Dividend Distribution. Section 50 of SIDBI Act, 1989 exempts SIDBI from all income tax including additional income tax under Section 115-O of Income Tax Act, 1961....

The petitioner, Small Industries Development Bank of India (SIDBI), a financial institution established under the Small Industries Development Bank of India Act, 1989 (SIDBI Act), filed a writ petitio...

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Bombay High Court Dismisses Second Appeal in Suit for Possession and Mesne Profits — Concurrent Findings of Tenancy and Adverse Possession Upheld. The court held that the appellant failed to prove exclusive title and that the respondent had perfected title by adverse possession, and the suit was not barred by limitation....

The present second appeal arises from a suit for possession and mesne profits filed by the original plaintiff (respondent) against the original defendant (appellant) in respect of agricultural land. T...

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High Court of Karnataka Dismisses Writ Petition for Lack of Locus Standi in Society Membership Dispute. Petitioners failed to prove their membership in a society registered under the Karnataka Societies Registration Act, 1960, and thus could not challenge endorsements by the Deputy Registrar of Co-operative Societies....

The petitioners, Mohd. Mahemood Masala, Mohd. Samee, and Abdul Samad, claiming to be members of the Anjuman Urdu Education Teachers and Parents Association, Shahabad (the Society), filed a writ petiti...

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Bombay High Court Allows Appeal in Central Excise Case Due to Limitation Bar. Demand for Excise Duty on Gates and Hoists Supplied to Irrigation Department Held Time-Barred Under Section 11A of Central Excise Act, 1944....

The appellant, Water Resources Development (formerly Irrigation Department), was engaged in manufacturing mechanical gates, parts, and hoists for dams constructed by the Government of Maharashtra. The...

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Bombay High Court Quashes Wilful Defaulter Declaration Against Directors Due to Violation of Natural Justice. Show-Cause Notice Not Served to Directors Individually, Only to Company, Rendering WDIC and Review Committee Orders Unsustainable....

The petitioners, who are directors of M/s. Universal Industrial Equipments and Technical Services Pvt. Ltd., challenged orders dated 07.12.2020 and 26.03.2021 passed by the Wilful Defaulter Identifica...

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Bombay High Court Allows Writ Petition Challenging Rejection of Form-1 Under Direct Tax Vivad Se Vishwas Act, 2020 — CBDT Circular Cannot Override Statutory Provisions. The Court held that the statutory definition of 'pending appeal' under Section 2(1)(j) does not require the appeal to be pending as on 31.01.2020, and the CBDT circular cannot add such a condition....

The petitioner, M/s. Om Shivam Buildcon Private Limited, filed a writ petition challenging the rejection of its declaration in Form-1 under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act). The p...

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Bombay High Court Allows Appeal in Motor Accident Claim Case — Enhances Compensation from Rs.7.82 Lakhs to Rs.34.72 Lakhs. Deceased Self-Employed Driver's Income Assessed at Rs.15,000 per Month with 40% Future Prospects and Multiplier of 18 Applied, Contributory Negligence Rejected....

The appeal arises from a vehicular accident on 11-5-2017 at Gimona Phata, Babhulgaon, on Babhulgaon-Yavatmal Road, where Vaibhav Wagh died after being hit by an MSRTC bus. The claimants, his widow, mi...

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Bombay High Court Allows Writ Petition for MEIS Benefits on Cashew Kernel Exports. Exporters entitled to MEIS reward at 5% rate for exports made after 01.11.2017, even if shipping bills were filed before that date....

The petitioner, Ajanta Industries, a proprietorship concern engaged in manufacturing and exporting cashew kernels, sought to avail the benefit of the Merchandise Export from India Scheme (MEIS) under ...

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Bombay High Court Allows Landlord's Petition in Eviction Case for Default in Rent Payment Under Section 12(2) of Bombay Rent Act. Appellate Court's Reversal Set Aside as Tenant Failed to Pay Rent Regularly and Did Not Deposit Rent on First Day of Hearing....

The petitioner, the original plaintiff and landlord, filed a suit for eviction of the respondent-tenant under Section 12(2) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (Bombay...

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Bombay High Court Allows Default Bail Application Filed Under Section 482 CrPC by Accused in UAPA Case, Holding Extension of Detention and Cognizance by Non-Special Judge Void. Unlawful Extension of Detention Under Section 43-D(2) UAPA and Cognizance by Judge Not Designated Under NIA Act Rendered Proceedings Without Jurisdiction....

The matter arose from an FIR initially registered with Vishrambaug Police Station in connection with the Elgar Parishad programme held on 31st December 2017, alleging offences under the Indian Penal C...