Bombay High Court

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Bombay High Court Allows Writ Petition Challenging Adjustment of Refund Without Notice Under Section 245 of Income Tax Act, 1961. Refund for Assessment Year 2008-09 Adjusted Against Alleged Demands for 2014-15 and 2015-16 Without Prior Intimation to Assessee....

The petitioner, Greatship (India) Limited, filed a writ petition challenging the action of respondent No.2 (Centralised Processing Centre) in adjusting its refund of Rs.2,22,89,942/- for assessment ye...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Deduction Case. Pro Rata Deduction Under Section 80IB(10) Allowed for Eligible Flats Not Exceeding 1500 Sq.Ft. Despite Some Flats Exceeding Limit....

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT), Pune dated 13th January, 2017 for the assessment year ...

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Bombay High Court Allows Appeal in Income Tax Bad Debt Deduction Case — Tribunal Erred in Rejecting Claim Under Section 36(1)(vii) of Income Tax Act, 1961. The court held that once the assessee writes off a debt as irrecoverable in its books, the condition for deduction is satisfied, and the Assessing Officer cannot substitute his own opinion....

The appellant, M/s. L.K.P. Merchant Financing Ltd., a Public Limited Company registered as a Non-Banking Finance Company engaged in lease finance, filed an appeal under Section 260A of the Income Tax ...

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Bombay High Court Acquits Accused in POCSO Case Due to Inconsistent Evidence and Lack of Corroboration. Conviction for Sexual Assault Under Sections 4 & 10 of POCSO Act and Section 376(2) IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt....

The appellant, Royston Xavier Parera, was convicted by the Special Judge under the POCSO Act for offences under Sections 4 & 10 of the POCSO Act and Section 376(2) IPC, and sentenced to 10 years rigor...

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Bombay High Court Examines Appeal Against 50% Contributory Negligence in Motor Accident Death Claim. Tribunal's Finding Based Solely on Location of Debris on Road Held Unsupported by Evidence Under Motor Vehicles Act, 1988....

This appeal before the High Court of Bombay at Goa arose from a motor accident claim under the Motor Vehicles Act, 1988. The appellants were the legal heirs of Naval Dhekne, a 26-year-old who died in ...

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Bombay High Court Dismisses Second Review Petition in Service Matter — No Error Apparent on Record. Second review petition not maintainable as it seeks re-agitation of issues already decided, and no grounds under Order 47 Rule 1 CPC exist....

The petitioner, Anand Prabhakar Joshi, a former employee of the Bank of Maharashtra, filed a second review petition before the Bombay High Court seeking review of the judgment in Second Appeal No. 181...

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Bombay High Court Dismisses Union of India's Petition Challenging Settlement Commission Order in Customs Duty Evasion Case. Settlement Commission's order upheld as valid exercise of power under Section 127B of Customs Act, 1962, with no jurisdictional error or illegality....

The Union of India, through the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, filed a writ petition challenging an order dated 25th February 2011 passed by the Settlement Commission...