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Bombay High Court Allows Amendment of Shipping Bills in Customs Case Due to Clerical Error. Petitioner permitted to convert shipping bills from Drawback Scheme to Advance Authorization Scheme under Section 149 of Customs Act, 1962.

The petitioner, Pinnacle Life Science Pvt. Ltd., is engaged in the manufacture and supply of medicaments and holds an Importer-Exporter Code. It sough...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

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Bombay High Court Quashes Show Cause Notice in CENVAT Credit Case Due to Violation of Natural Justice. Non-supply of documents and denial of cross-examination vitiated the notice under Article 226 of the Constitution.

The petitioner, Supermax Personal Care Pvt. Ltd., a company engaged in manufacturing excisable goods such as safety razors, blades, and shaving system...

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High Court of Karnataka Quashes Deputy Commissioner's Order Cancelling Conversion in Land Revenue Case — Violation of Natural Justice. Conversion order set aside as petitioner was not heard before cancellation, violating principles of natural justice under Karnataka Land Revenue Act, 1964.

The petitioner, Mr. R Pratap Reddy, purchased agricultural land measuring 2 acres 35 guntas in Sy.No.2/1 of Lokkere Village, Gundlupet Taluk, Chamaraj...

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Bombay High Court Allows Conversion of Appeal into Cross-Objection in Eviction Suit — No Limitation for Cross-Objection Under Order 41 Rule 22 CPC. The court held that a cross-objection can be filed at any time before the hearing of the appeal, even if the appeal itself is time-barred.

The petitioners, as co-owners of the suit premises, filed an eviction suit (R.A.E. Suit No.366/543 of 2010) against the respondents (tenants) on two g...