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INTERIM APPLICATION (L) NO. 25700 OF 2025

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High Court Dismisses Appeal by Municipal Corporation Against Arbitral Award in Octroi Collection Contract Dispute. Court Upholds Arbitrator's Finding of Breach by Corporation and Award of Damages with Interest Under Section 37 of the Arbitration and Conciliation Act, 1996.

The Solapur Municipal Corporation (appellant) entered into an agreement with M/s. Garuda Aviation Services Pvt. Ltd. (respondent) for collection of oc...

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Bombay High Court Allows Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Reopening Based on Mere Change of Opinion Without Fresh Material Held Invalid.

The petitioner, M/s. Rabo India Finance Limited, challenged the reopening of its income tax assessment for Assessment Year 2006-07 under Section 148 o...

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Bombay High Court Dismisses Petition to Restrain Encashment of Performance Bank Guarantee in Arbitration Dispute. Court holds that bank guarantee is an independent contract and injunction can only be granted in cases of fraud or irretrievable injustice, which were not established.

The petitioner, Karam Chand Thapar & Bros. (Coal Sales) Ltd., filed a petition under Section 9 of the Arbitration and Conciliation Act, 1996, seeking ...

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Bombay High Court Dismisses Employer's Petition Challenging PF Applicability — Employer Failed to Disprove Inspector's Report of 20+ Employees. ESI Returns Not Conclusive for PF Coverage Under Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

The petitioner, M/s Ajmeri Gold Fingers, a proprietorship concern, challenged the order dated 28/3/2007 passed by the Assistant Provident Fund Commiss...

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Bombay High Court Allows Impleadment of Subsequent Purchaser in Suit for Specific Performance and Injunction — Applicant Claiming Title Through Subsequent Agreement Must Be Heard Before Final Orders.

The judgment arises from a chamber summons filed by Mugwort Land Holdings Pvt. Ltd. seeking impleadment as a party defendant in Suit No. 2823 of 2006,...

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Bombay High Court Dismisses Revenue's Appeal in Transfer Pricing Case — Advertisement Expenses Not Subject to Disallowance. Assessee's expenditure on promoting foreign channels held to be for its own business benefit, not requiring compensation from foreign principals.

The appeal was filed by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) dated 29th July 2011, which confi...

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Bombay High Court Dismisses Appeals in Land Dispute Involving Surplus Land and Tenancy Rights. Court upholds Single Judge's order confirming that land was not surplus and appellants were not entitled to restoration of possession under Maharashtra Land Revenue Code and Bombay Tenancy Act.

The case involves three Letters Patent Appeals arising out of writ petitions decided by a Single Judge of the Bombay High Court at Nagpur. The appella...