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High Court of Bombay at Goa Allows Refund Claim Without Challenging Nil Assessment Order in Customs Duty Case. Assessee Entitled to Refund of Excess Duty Paid Under Provisional Assessment Despite Nil Assessment Order....

The case involves an appeal by Sesa Goa Ltd against the Commissioner of Customs, Panaji Minor Port, regarding a refund claim for excess customs duty paid. The appellant had imported goods under three ...

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Bombay High Court Dismisses Petition Challenging MIDC's Allotment of Acquired Land for Residential Township. Land acquired for industrial development can be used for residential purposes as per MIDC's policy; no legitimate expectation of continued industrial use....

The petitioners, Sudam Vithoba Dhumal and Dilip Sudam Dhumal, filed a writ petition challenging the action of Respondent No.1, Maharashtra Industrial Development Corporation (MIDC), in allotting land ...

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Bombay High Court Allows Teacher's Transfer Petition Under Husband-Wife Uniting Policy. Court Directs Zilla Parishad to Implement Appointment Order Dated 1.2.2011 as Vacancies Exist and Policy Aims to Unite Spouses....

The petitioner, Lilabai Vasant Talekar, was appointed as a Shikshan Sevak by Zilla Parishad, Ratnagiri on 15.6.2007 and later worked as an assistant teacher there. The State Government framed a policy...

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Bombay High Court Quashes Summons in Seeds Act Case for Non-Compliance with Mandatory Sampling Procedure. Failure to Give Notice Under Rule 7(1) of Seeds Rules, 1968 Before Drawing Sample Renders Prosecution Invalid....

The petitioners, Vishwas Pandhari Khuje, Rajendra Bhikanrao Deshmukh, and Ramdas Dnyandev Kadam, filed a Criminal Writ Petition before the Bombay High Court, Aurangabad Bench, challenging the summonse...

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Bombay High Court Upholds Conviction of Couple for Causing Death by Negligent Act in Child Dispute. Appellants convicted under Section 304-II read with Section 34 IPC for causing death of a woman by pushing her into a gutter after a quarrel over children's fight....

The case involves an appeal against the conviction of Mirabai and Sakharam Patil under Section 304-II read with Section 34 of the Indian Penal Code (IPC) for causing the death of Ushabai. The incident...

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Karnataka High Court Dismisses Appeal of Co-operative Society in KVAT Classification Dispute — Aluminum Ladders Held Not Agricultural Implements. The court ruled that aluminum ladders are not entitled to concessional tax rate under Section 4(1)(b)(iii) of KVAT Act, 2003 as they are not agricultural implements, applying ejusdem generis....

The appellant, M/s Kollamogru Harihara C A Bank Ltd., a co-operative society registered under the Karnataka Co-operative Societies Act, 1959, is engaged in the business of supplying agricultural imple...

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Karnataka High Court Dismisses Appeal in KVAT Classification Dispute — Aluminum Ladders Held Not Agricultural Implements. The court upheld the Authority's ruling that aluminum ladders are general-purpose items taxable at 14.5% under Section 4(1)(b)(iii) of the Karnataka Value Added Tax Act, 2003, as the assessee failed to prove exclusive agricultural use....

The appellant, M/S Kollamogru Harihara C A Bank Ltd., a co-operative society registered under the Karnataka Co-operative Societies Act, 1959, filed an appeal under Section 66(1) of the Karnataka Value...

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Bombay High Court Allows Revenue's Appeal in Income Tax Case — ITAT's Order Quashed for Lack of Proper Foundation. The Court held that the ITAT erred in quashing proceedings under Section 263 of the Income Tax Act, 1961 based on an incorrect premise that protective assessment under Section 147 existed, and remanded the matter for fresh consideration on merits....

The case is an Income Tax Appeal filed by the Commissioner of Income Tax-II, Nagpur (appellant) against M/s Jamnalal Sons Private Ltd., Wardha (respondent/assessee). The appeal arose from an order of ...

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Bombay High Court Dismisses Revenue's Appeal in Joint Venture Taxation Case — Income Taxable Only in Hands of Actual Executor. ITAT's concurrent finding that joint venture did not execute contract and income was already assessed in hands of constituent member upheld....

The case involves an appeal by the Commissioner of Income Tax-I, Nagpur, against the order of the Income Tax Appellate Tribunal (ITAT), Nagpur, in respect of the assessment of a joint venture, M/s SMS...

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Bombay High Court Quashes FIR in SC/ST Act Case for Lack of Public View Element. Caste-Based Insult Allegation Fails as Incident Occurred Inside Office, Not in Public View Under Section 3(1)(x) of Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989....

The applicant, Sharad Shankarrao Chavan, was working as Deputy Director (Research) in the Scheduled Tribe Certificates Scrutiny Committee, Gadchiroli. The Mana caste was recognized as a Scheduled Trib...