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Bombay High Court Upholds Tribunal's Decision on Interest Levy in Income Tax Reference - Interest Under Section 217 Not Leviable for Failure to Revise Advance Tax Statement When No Initial Statement Was Required Due to Income Below Threshold Under Section 208(2).

This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, arising from the order of the Income Tax Appella...

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Bombay High Court Allows Ad-Interim Injunction in Trade Mark Infringement Suit for 'Orient' Electric Appliances. Plaintiff's Longstanding Use and Registration of 'Orient' Mark Found Sufficient for Interim Protection Against Defendants' Identical Mark.

The plaintiff, Orient Paper & Industries Limited, filed a suit before the Bombay High Court alleging trade mark infringement and passing off against d...

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Bombay High Court Allows Depreciation on Original Cost in Amalgamation Case Under Rule 10 of Income Tax Rules. Notional Depreciation to Non-Resident Parent Does Not Reduce Written Down Value for Successor Company.

The case involves an Income Tax Reference under section 256(1) of the Income Tax Act, 1961, arising from the assessment years 1976-77, 1977-78, and 19...

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Bombay High Court Considers Interim Injunction in Trade Mark Passing Off Dispute Involving 'Ajanta' Toothpaste. The Court Examines Claims of Prior Use Where Plaintiffs Alleged Sales from June 2002 and Defendants from December 2002.

Background: The dispute concerned the use of the trade mark 'Ajanta' for toothpaste. The plaintiffs claimed to be prior users of the mark for non-medi...

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Bombay High Court Dismisses Revision Application Challenging Restoration of Suit in Property Dispute — Plaint Not Barred by Res Judicata or Specific Relief Act. New Cause of Action Arising from Assignment of Lease Justifies Fresh Declaratory Suit Under Order 7 Rule 11 CPC.

The case involves a long-standing property dispute over a plot of land in Naigaon, Dadar, Mumbai. The original lessee, Goswami Maharaj, granted a 999-...

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Bombay High Court Allows Writ Petition Challenging Tax Recovery Proceedings Against Trust. Section 179(1) of Income Tax Act, 1961 cannot be invoked against trustees of a trust for tax dues of a company.

The petitioners, trustees of the Ramniklal C. Laliwala Family Benefit Trust, filed a writ petition under Article 226 of the Constitution of India chal...

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Karnataka High Court Dismisses Second Appeals in Partition Suit; Upholds Concurrent Findings That Properties Are Joint Family and Partition Deed Not Binding. Defendants Failed to Prove Self-Acquired Nature of Lands, and Partition Deed Invalid as Mother's Consent Not Obtained for Minors' Shares.

The dispute arose from a suit for partition filed by the widow and children of late Praveen Deshpande against his parents and brothers seeking one-six...