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Bombay High Court Dismisses HUF's Writ Petition Against Rejection of Waiver of Interest Under Section 234B. Court Holds That Allowable Deduction Requires Actual Expenditure, Following New India Mining Corporation (P) Ltd. v. CIT....

The petitioner, a Hindu Undivided Family engaged in mining and export of iron ore, filed its income tax return for Assessment Year 1997-98 on 31.10.1997 declaring a loss. The Assessing Officer passed ...

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High Court of Karnataka Dismisses Writ Petition Challenging Land Acquisition Proceedings for Bajpe Airport — Petitioner Lacks Locus Standi as Mother Is Recorded Owner and Heir. Son Cannot Challenge Acquisition Without Independent Title; Notice Under Section 4(1) of Land Acquisition Act, 1894 Not Required to Be Issued to Derivative Claimant....

The petitioner, Sri Ravindranath Bajpe, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka, Bangalore, challenging an order dated 07.01.20...

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High Court of Karnataka Dismisses Petition Challenging Revaluation Ordinance in MBBS Examination — One Mark Shortfall Not Ground for Relief. Student Failed to Secure Minimum 120 Marks in Anatomy, Court Upholds University Rules....

The petitioner, Sri Jeevith C. Reddy, a student of M.B.B.S. at Rajarajeshwari Medical College, Bangalore, appeared for the Phase-1 examination in June 2011 with Reg.No.10M3131. He scored good marks in...

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High Court of Bombay at Goa Allows Revenue's Appeal in Modvat Credit Case — Capital Goods Used for Exempted Job Work Not Eligible for Credit Under Rule 57Q of Central Excise Rules, 1944. The court held that the use of capital goods for processing exempted goods on job work basis disentitles the assessee from Modvat credit, reversing the CESTAT order....

The Commissioner of Central Excise appealed against the CESTAT order which had confirmed the Commissioner (Appeals) order setting aside the Deputy Commissioner's order disallowing Modvat credit. The r...

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Bombay High Court Allows Appeal Against Winding Up Order in Loan Dispute — Company's Defence of Bona Fide Dispute and Secured Creditor Status Accepted. Court holds that a winding up petition is not maintainable when the debt is bona fide disputed and the creditor is a secured creditor with alternative remedies....

The case involves an appeal against an order admitting a winding up petition against M/s. Asian Power Controls Ltd. The respondent, Mrs. Bubbles Goyal, advanced a loan of Rs. 50 lakhs to the appellant...

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Bombay High Court Allows Use of Indigent Patients Fund for Replacement of Medical Equipment in Charitable Hospital. The Court held that the Monitoring Committee's rejection of the application was arbitrary and directed reconsideration under the Scheme framed under Section 41AA of the Bombay Public Trusts Act, 1950....

The petitioner, Jeevan Vikas Kendra, a trust registered under the Bombay Public Trusts Act, 1950, runs a 62-bed hospital named Sadanand Banait Hospital since 1971, providing medical services at reason...

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Bombay High Court Allows Writ Petition Challenging Punishment for Overstaying Furlough/Parole — Remission Forfeiture Set Aside as Disproportionate. Principle of Proportionality Applied to Prison Discipline: Punishment Must Be Commensurate with Gravity of Misconduct, Not Automatic Based on Days of Overstay....

The petitioner, Shafi Vazruddin Qureshi, was convicted for murder under Section 302 read with 149 IPC and sentenced to life imprisonment. While undergoing sentence, he was released on furlough in Augu...

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Bombay High Court Allows Concurrent Running of Sentences for Convicts in Multiple Criminal Cases Due to Hardship to Family. Court exercises discretion under Section 427 of Code of Criminal Procedure, 1973 to direct sentences to run concurrently instead of consecutively....

The petitioners, Navnit Madhukar Naik and his wife Priya Navnit Naik, were convicted in three criminal cases: Regular Criminal Case No. 105 of 2011 (offences under Sections 420, 380 read with Section ...