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Madras High Court Dismisses Revenue's Appeal in Penalty Case for Wrongful DTAA Claim — No Concealment Found. Assessee's Bonafide Belief That India-China DTAA Applied to Hong Kong Based on Official Document Precludes Penalty Under Section 271(1)(c) of Income Tax Act, 1961.

The revenue appealed against the common order of the Income Tax Appellate Tribunal (ITAT) which set aside the levy of penalty under Section 271(1)(c) ...

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Bombay High Court hears appeal against CESTAT order upholding duty demand and confiscation of diamonds due to shortage and non-compliance with export obligations — substantial questions raised on interpretation of Notification No. 177/94-Cus and para 8.78B of Handbook of Procedures.

The appellant, a partnership firm engaged in manufacturing and exporting gold jewellery studded with diamonds at its unit in the Santacruz Electronics...

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High Court of Gujarat Enhances Compensation for Injured Truck Cleaner in Motor Accident Claim — Functional Disability Assessed at 100% Due to Amputation of Both Legs. Notional Income Fixed at Rs. 8,000 Per Month for Computing Future Loss of Income Under Motor Vehicles Act, 1988.

The appellant, Sanjaybhai Somabhai Tadvi, was a cleaner/conductor on an Eicher truck. On 02.01.2016, the truck driven rashly and negligently collided ...

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Bombay High Court Allows Import of Peas Under Restricted Category Based on Pre-Notification Contracts. Petitioners' goods cleared as contracts entered prior to amendment notification dated 29.03.2019 under Section 3 of Foreign Trade (Development and Regulation) Act, 1992.

The petitioners, M/s. Harihar Collections and M/s. Raj Grow Impex LLP, are engaged in the import and export of agricultural commodities. They imported...

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Bombay High Court Allows Appeal in Land Acquisition Case — Compensation Enhanced from Rs. 10,000 to Rs. 20,000 per Hectare. Market Value Determined by Comparable Sale Method with 20% Deduction for Development Under Section 23 of Land Acquisition Act, 1894.

The appellant, Harish Ratanlal Bhansali, was the owner of agricultural land Survey No. 312/B measuring 4 Hectare 90 R situated at village Goregaon, Ta...

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Gujarat High Court Allows Appeal for Enhanced Compensation in Motor Accident Claim Case Due to Inadequate Assessment of Income and Future Prospects. Claimant awarded Rs. 11 lakhs instead of Rs. 3.12 lakhs under Section 166 of Motor Vehicles Act, 1988.

The appellant, Dharmendarasinh Chandarasinh Jadeja, filed a First Appeal under Section 173 of the Motor Vehicles Act, 1988, challenging the judgment a...

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Gujarat High Court Partly Allows Insurance Company's Appeal in Motor Accident Claim - Enhances Compensation for Permanent Disability. Loss of Future Income Calculated Using Notional Income and Multiplier Method Under Motor Vehicles Act, 1988.

The appellant, an insurance company, challenged the judgment and award dated 21.10.2019 passed by the Motor Accident Claims Tribunal, Anand in MACP No...

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Bombay High Court Overrules Res Judicata Objection in Admiralty Limitation Suit; Prior Withdrawal of Application Before Chinese Court Does Not Bar Fresh Suit Under Code of Civil Procedure, 1908.

The dispute arose from a voyage of the vessel M.V. YURIY ARSHENEVSKIY, owned by Murmansk Shipping Company, a Russian entity, which was chartered to ca...