High Court

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Conviction and Death Sentence in POCSO Case Due to Credibl...
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Bombay High Court Dismisses Revenue's Appeal in Income Tax Reopening Case — Notice Based on Mere Change of Opinion Invalid. Reopening of assessment under Section 148 of the Income Tax Act, 1961 within four years held bad in law when based on change of opinion regarding deduction under Section 36(1)(viii)....

The appeal was filed by the Commissioner of Income Tax-3, Mumbai (revenue) under Section 260A of the Income Tax Act, 1961 against the order dated 27/8/2010 of the Income Tax Appellate Tribunal (Tribun...

High Court

Bombay High Court Allows Revenue's Appeal in Upfront Appraisal Fee Taxability Case. Upfront appraisal fee charged by a non-resident statutory company for evaluating loan applications is held to be taxable as income under the Income Tax Act, 1961, as it is not a reimbursement of expenses but a fee for services rendered....

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) dated 25th February 2010, which dismissed the Revenue's ...

High Court

Bombay High Court Dismisses Revenue's Appeal in International Taxation Case on Accrual of Interest and Tax Treaty Interpretation. Interest on Government Securities Held by Cyprus-Based Bank Does Not Accrue on Last Day of Financial Year When Not Due; Sale of Securities Constitutes Business Profits Under Article 14 of India-Cyprus DTAA....

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) which dismissed the revenue's appeal and partly allowed ...

High Court

Bombay High Court Allows Application to Set Aside Order Permitting Examination of Uncited Witness Under Section 311 CrPC. The court held that without a prior statement under Section 161 CrPC, the Special Judge could not assess the necessity of the witness's evidence, and the accused's right to know the evidence was compromised....

The applicant, an accused in Special Case No.48/00 pending before the Special Judge, Bombay, for offences under the Prevention of Corruption Act and sections 120B, 409, 420, 468, 471 IPC, challenged a...

High Court

Bombay High Court Allows Appeal Against CESTAT Pre-deposit Order in Service Tax Valuation Dispute — Free Electricity Not Consideration. The court held that electricity supplied free of cost by customers to the service provider is not consideration for taxable service under Section 67 of Finance Act, 1994, and thus not includible in value....

The appellant, M/s Inox Air Products Limited, is engaged in setting up air separation plants at customers' premises, which are leased to customers and operated/maintained by the appellant under an agr...

High Court

Bombay High Court Dismisses Appeal Against Arbitral Award in Co-ownership Dispute. Court Upholds Award Granting Proportionate Share to Co-owner, Finding No Patent Illegality Under Section 34 of the Arbitration and Conciliation Act, 1996....

The appeal arose from a decision of a Learned Single Judge dated 8 July 2011 dismissing an Arbitration Petition under Section 34 of the Arbitration and Conciliation Act, 1996, challenging an arbitral ...

High Court

Bombay High Court Allows Appeal Against Acquittal in Cheque Dishonour Case Due to Improper Rejection of Secondary Evidence. Court holds that trial court erred in rejecting application to lead secondary evidence of cheque and dishonour memo when originals were lost, and remands case for fresh trial....

The appellant, Maharashtra State Seeds Corporation Limited, filed a complaint under Section 138 of the Negotiable Instruments Act, 1881 against the respondents for dishonour of a cheque for Rs. 4,91,4...

High Court

Bombay High Court Dismisses State Appeal Against Acquittal in Forest Offence Case — Prosecution Fails to Prove Illicit Felling Beyond Reasonable Doubt. Confessional Statements and Seizure Panchanama Found Insufficient to Sustain Conviction Under Section 26(i)(d),(f),(g) of Indian Forest Act, 1927....

The State of Maharashtra appealed against the judgment and order dated 31/07/2000 passed by the Judicial Magistrate, First Class, Katol in Summary Case No. 1547 of 1997, whereby the respondents (accus...

High Court

Bombay High Court Dismisses Management's Challenge to School Tribunal's Reinstatement Order. The Court held that the management failed to show any perversity in the Tribunal's order directing reinstatement of terminated teachers under the Maharashtra Employees of Private Schools (Conditions of Service) Regulation Act, 1977....

The case involves three writ petitions filed by the Chairman and Head Master of Shad Adam Shaikh Trust and its school challenging a common order dated 16.10.1995 passed by the School Tribunal, Nasik R...

High Court

Bombay High Court Quashes Mayor's Recognition of Leader of Opposition in Thane Municipal Corporation — NCP with 34 Members Entitled Over INC with 18 Members Under Section 19-IAA of BPMC Act, 1949. The court held that the Mayor must recognize the leader of the party with the greatest numerical strength among opposition parties, not exercise discretion based on other considerations....

The petitioners, Sanjay Devram Bhoir (leader of NCP in the House) and Hanumant Dnyanu Jagdale, filed a writ petition challenging the order dated 19.04.2012 passed by the Mayor of Thane Municipal Corpo...

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High Court

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Bombay High Court Dismisses Appeal Against Arbitral Award in Co-ownership Dispute. Court Upholds Award Granting Proportionate Share to Co-owner, Finding No Patent Illegality Under Section 34 of the Arbitration and Conciliation Act, 1996....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

High Court Dismisses State's Writ Petition Against Tribunal's Order for Appointment of Exc...

High Court of Karnataka Quashes Enforcement Directorate Actions in Multiple Writ Petitions...

Supreme Court Upholds Conviction and Death Sentence in POCSO Case Due to Credible Testimon...

Supreme Court Dismisses Appeal Against High Court's Reversal of Trial Court's Decree on Wi...

Supreme Court Allows Appeal in Limitation Dispute Over Civil Works Contract. The Court fou...

Supreme Court Upholds Compulsory Retirement of Employees in Public Service — Validity of...

Supreme Court Upholds Eviction Process in Forest Areas While Ensuring Compliance with Fore...