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Bombay High Court Allows Assessee's Appeal for Full Deduction of Roof Repair Expenditure Under Section 37(1) of Income Tax Act, 1961. Expenditure incurred by tenant on replacement of common roof held to be revenue expenditure allowable in entirety as commercial expediency.

The appellant, Danesh A. Irani, an assessee under the Income Tax Act, 1961, filed an appeal against the order of the Income Tax Appellate Tribunal (IT...

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Bombay High Court Allows Indian Airlines' Petition, Upholds Termination of Employee for Loss of Confidence Due to Gold Smuggling. Termination Without Enquiry Valid Under Standing Orders as Employee's Acts Posed Security Threat to Aircraft and Passengers.

The petitioner, Indian Airlines Limited, challenged an order of the Industrial Court which declared the termination of the first respondent's services...

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Bombay High Court Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

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Supreme Court Allows Workmen's Appeal in Industrial Disputes Act Case, Remands for Adjudication on Merits. Settlement Not Binding on Workmen When Rule 58(4) of Industrial Disputes (Central) Rules, 1957 Not Complied With, Despite Union's Consent.

The dispute originated from the dismissal/retirement of workman Shibban Lal by the management of Delhi Cloth and General Mills Ltd. The D.C.M. (City S...

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Bombay High Court Allows Union of India's Petition Challenging Tribunal's Quashing of Departmental Enquiry Against Income Tax Commissioner. Administrative Tribunal Cannot Pre-judge Charges at Initial Stage.

The Union of India filed a writ petition challenging an order of the Central Administrative Tribunal, Bombay Bench, which quashed departmental proceed...

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Bombay High Court Dismisses Appeal Against Arbitral Award in Service Agreement Dispute. Court holds that an arbitral award granting refund of mobilization advance and damages for breach of contract does not warrant interference under Section 37 of the Arbitration and Conciliation Act, 1996.

The petitioner, Hind Offshore Private Limited, filed a petition under Section 37 of the Arbitration and Conciliation Act, 1996, challenging an order d...

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Bombay High Court Allows Writ Petition Challenging Industrial Tribunal Award in Forced Resignation Case. Court holds that resignation obtained under coercion amounts to involuntary termination and reinstatement with back wages is warranted.

The petitioner, Nanda Shirodkar, was employed with the respondent, M/s DCI Pharmaceuticals Pvt Ltd, from 1972 (as claimed by her) or 1985 (as claimed ...