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Bombay High Court Dismisses Revenue's Appeal in Bogus Purchase Case — Confirms ITAT's Order Restricting Disallowance to Profit Element. Purchases from Non-Compliant Parties Held Not Bogus Where Goods Were Used in Business; Only Estimated Profit Addition of 12.5% Sustained Under Income Tax Act, 1961.

The case involves two appeals filed by the Pr. Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, challenging the order of the...

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Bombay High Court Quashes Show Cause Notice in Customs Case Due to 24-Year Delay in Adjudication. Inordinate delay in adjudication of show cause notice under Section 28 of Customs Act, 1962 renders it stale and liable to be quashed as abuse of process.

The petitioners, Rachana Garments Pvt. Ltd. and its director Dinesh Kumar Bhartiya, challenged a show cause notice dated 27 June 1997 issued by the Co...

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Bombay High Court Dismisses Petitioner's Challenge to Disqualification from Tender for Violation of Non-Compete Clause. Clause 8.31 of Licence Agreement Between GTI and JNPT Prohibited Promoters from Bidding for Competing Projects, and Subsequent Government Policy Could Not Be Read into Existing Contract.

The petitioner, APM Terminals B.V., a Dutch company, along with Container Corporation of India Ltd (CONCOR), formed a joint venture company called Gat...

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Bombay High Court Dismisses Tenant's Petition Challenging Eviction Decree in Favor of Public Trust for Temple Construction. Concurrent findings of maintainability, authority of trustee, and bona fide need upheld under Maharashtra Rent Control Act, 1999.

The petitioners, tenants of a shop block admeasuring 700 sq. ft. belonging to respondent no.1 Public Trust, challenged concurrent eviction decrees pas...

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Bombay High Court Dismisses Appeal in Property Dispute Against Municipal Corporation — Suit Barred by Limitation and Res Judicata. Claim for Declaration of Ownership and Injunction Fails as Plaintiff Failed to Prove Title and Suit Was Filed Beyond Limitation Period Under Limitation Act, 1963.

The appeal arises from a suit filed in 1979 by the original plaintiff, Motilal Mahadev Sharma, against the Municipal Corporation of Greater Bombay see...