Search Results for "wear and tear"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Developer's Challenge to Deemed Conveyance in Favor ...
Bombay High Court Allows Appeal in Arbitration Act Case — Upholds Appointment ...
Bombay High Court Upholds Conviction of Appellant for Murder Under Section 302 I...
High Court of Bombay Quashes Deputy Registrar's Directives in Co-operative Socie...

Search Results for "wear and tear"

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High Court

Madras High Court Dismisses Revenue's Appeal in Textile Mill Machinery Replacement Case - Expenditure on Replacement of Old Machinery with Modern Equivalents Held Revenue Expenditure Under Section 37(1) of Income Tax Act, 1961. The court applied the enduring benefit test and functional utility test to determine that the new machinery did not create a new asset but merely replaced existing machinery.

9 Apr 2026

The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) allowing the assessee, M/s. ...

Supreme Court

Supreme Court Dismisses Municipal Council's Appeal in Eviction and Regularization Case Over Stall Allotment. The dispute involved interpretation of license deed terms and applicability of regularization policies post-transfer of market management to the Council under a government notification.

27 Sep 2021

The dispute arose from eviction proceedings initiated by the New Delhi Municipal Council against an occupant of a stall at Baba Kharag Singh Marg, New...

High Court

High Court of Karnataka Quashes Deputy Commissioner's Order in Electricity Line Dispute — Violation of Natural Justice and Lack of Jurisdiction. Order under Section 16 of Indian Telegraph Act, 1885 set aside as no hearing was given to landowners before granting permission for drawing electricity lines.

23 Nov 2018

The judgment concerns two writ petitions filed by Mr. Manohar Shetty and Mr. Sunil Kumar Shetty against the Deputy Commissioner and District Magistrat...

High Court

Bombay High Court Quashes FIR Against Sister-in-Law in Dowry Harassment Case — No Specific Allegations. General and omnibus allegations against a married sister-in-law living separately do not constitute cruelty under Section 498A IPC, and continuing prosecution would be an abuse of process of law.

17 Sep 2018

The petitioner, Rupali Nathaji More, who is the married sister-in-law of the respondent no.2 (complainant), filed a writ petition under Article 226 of...

High Court

High Court of Karnataka Upholds ITAT Order in Favor of APMC in Income Tax Exemption Case — Market Committee Entitled to Exemption Under Section 10(29) of Income Tax Act, 1961. Income from letting out shops and godowns for marketing of agricultural produce is exempt as it is incidental to the committee's statutory functions.

19 Jun 2018

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and others) against the order of the Income Tax Appellate Tribunal (ITA...

High Court

Bombay High Court Allows Appeal in Part, Acquits Relatives of Husband in Dowry Harassment Case. Conviction under Section 498A IPC set aside for relatives not residing with the couple due to lack of evidence of overt act.

11 Sep 2017

The case involves an appeal by seven accused persons convicted under Section 498A read with Section 34 of the Indian Penal Code for subjecting the dec...

High Court

Bombay High Court Allows Appeal Against Section 9 Order in Arbitration Dispute Over Asset Agreement Without Arbitration Clause. The court held that an arbitration clause cannot be incorporated by mere reference to another agreement; specific incorporation is required under Section 7 of the Arbitration and Conciliation Act, 1996.

15 Feb 2016

The appellant, JHS Svendgaard Laboratories Ltd, challenged an order passed by a learned Single Judge under Section 9 of the Arbitration and Conciliati...

High Court

Bombay High Court Allows Husband's Appeal for Restitution of Conjugal Rights, Setting Aside Trial Court's Dismissal. Wife's Refusal to Live with Husband Without Just Cause Constitutes Desertion Under Section 9 of the Hindu Marriage Act, 1955.

16 Dec 2013

The appellant-husband and respondent-wife married on 16 May 2008 and resided together at the husband's home. A daughter was born on 25 September 2009....

High Court

Bombay High Court Allows Appeal in Part on Additional Barge Freight Liability and Depreciation on Leased Trucks in Income Tax Case. The Court held that liability for additional barge freight accrued in subsequent year despite mercantile accounting, and remanded issues of depreciation on leased trucks and Section 80HHC deduction for fresh consideration.

18 Oct 2013

The appeal arises from a decision of the Income Tax Appellate Tribunal (ITAT) dated 02.01.2006 for Assessment Year 1997-98. The assessee, Damodar Mang...

High Court

Bombay High Court Allows Assessee's Classification of Stainless Steel Water Filter as Utensil Under Bombay Sales Tax Act. Water Filter Held to Be a Utensil Covered by Schedule Entry C-II-46, Not a General Item.

21 Oct 2005

The case involved two references under Section 61(1) of the Bombay Sales Tax Act, 1958, at the instance of the Revenue. The respondent, M/s Neelam App...

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