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Bombay High Court Quashes Reopening of Assessments Under Section 148 for Lack of Fresh Material — Deduction Under Section 80IB Allowed After Scrutiny in Original Assessment. Reopening Based on Same Facts Already Examined Under Section 143(3) Amounts to Change of Opinion and Is Invalid.

The petitioner, Purity Techtextile Private Limited, challenged the reopening of its income tax assessments for Assessment Years 2003-2004 and 2004-200...

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Bombay High Court Allows Petition of Manufacturer for Refund of Octroi Duty on Imported Chemical Intermediate. Sulphonic Acid, a Raw Material for Detergents, Not Covered Under Entry 18 of Schedule H to the Mumbai Municipal Corporation Act, 1888 as It Is Not a Substance Used in Washing.

The petitioner, Hindustan Lever Limited, a manufacturer of soaps and detergents, imported Sulphonic Acid, a toxic chemical intermediate used as raw ma...

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Bombay High Court Acquits Accused in Rape Case Due to Inconsistent Testimony and Lack of Corroboration. Conviction under Section 376 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The appellant, Sandeep Janaji Konde, was convicted by the Additional Sessions Judge for an offence punishable under Section 376 of the Indian Penal Co...

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Bombay High Court Dismisses Petitions Challenging CAT Order Allowing Change of Date of Birth of IAS Officer. Authorities' Delay in Deciding Application for Correction of Date of Birth Cannot Be Used to Defeat Claim Under Rule 38 of Maharashtra Civil Services (General Conditions of Service) Rules, 1981.

The Union of India and the State of Maharashtra filed two writ petitions challenging the judgment and order dated 8 March 2016 passed by the Central A...

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Supreme Court Allows Tax Classification Appeal -- 'Appellants Product' Held as Fruit Drink Under UPVAT Act -- Appellants Succeeds Against Commercial Tax Commissioner

The Supreme Court allowed appeals filed by Appellants challenging the classification of their product under the Uttar Pradesh Value Added Tax Act, 200...

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High Court of Karnataka Quashes FIR in Assault Case Due to Lack of Prima Facie Evidence and Civil Nature of Dispute. FIR under Sections 323, 324, 341, 427, 504, 506 IPC quashed as allegations were vague and the dispute was civil.

The petitioners, C. Ganesh Narayan and Vidya Nataraj, filed a writ petition under Articles 226 and 227 of the Constitution of India read with Section ...