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Bombay High Court Allows Revenue Appeal in Section 80IA Deduction Case for Container Handling Cranes. Leasing of cranes to JNPT does not constitute developing, maintaining and operating an infrastructural facility under Section 80IA of the Income Tax Act, 1961.

The case involves appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal f...

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Bombay High Court Dismisses Appeal in Income Tax Case on Double Deduction Under Sections 80IA and 80HHC. Section 80IA(9) Mandates Reduction of Profits Allowed as Deduction Under Section 80IA(1) While Computing Deduction Under Any Other Provision Under Heading 'C' of Chapter VIA of the Income Tax Act, 1961.

The appellant, Associated Capsules Private Limited, is engaged in the manufacture of Empty Hard Gelatin Capsules and PVDC Capsules. It set up four ind...

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Bombay High Court Allows Appeal Under Section 378(4) CrPC in Section 138 NI Act Case - Appeal Against Acquittal in Private Complaint Lies Under Section 378(4) CrPC, Not Proviso to Section 372 CrPC

The case involved a reference to a larger bench to resolve a conflict regarding the maintainability of an appeal against acquittal in a prosecution un...

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Bombay High Court Dismisses SEZ Developer's Petition for Octroi Exemption and Refund. State SEZ Policy Exemption Not Enforceable Against Municipal Corporation Without Statutory Amendment.

The petitioner, EON Kharadi Infrastructure Pvt. Ltd., a Special Economic Zone (SEZ) developer, sought exemption from octroi and refund of octroi paid ...

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Supreme Court Allows Daughters' Partition Suit: Res Judicata Bars Second Rejection Application Under Order VII Rule 11 CPC. Daughters as Class I heirs under Section 8 of Hindu Succession Act can maintain partition suit despite prior partition, and Section 6(5) is not a jurisdictional bar.

The appeal arises from a suit for partition filed by three daughters of a Hindu male who died intestate on 06.03.1985. The propositus was survived by ...

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Bombay High Court Dismisses Second Appeal in Property Dispute Between Stepfather and Stepdaughter — Benami Transaction Claim Fails. The court held that the registered sale deed in the plaintiff's name establishes title, and the defendant's claim of benami ownership was not proved.

The case involves a property dispute between a stepfather (appellant/defendant) and his stepdaughter (respondent/plaintiff). The defendant married the...