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Bombay High Court Upholds Assessee in Income Tax Reference on Section 35B Deduction and Doctrine of Merger. Commissioner Cannot Reopen Allowed Deduction After Appeal Merger Under Income Tax Act, 1961.

The case is an income tax reference under section 256(1) of the Income-tax Act, 1961, arising from a dispute between the Commissioner of Income-tax, B...

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Bombay High Court Acquits Accused in Murder Case Due to Inconsistent Evidence and Failure to Prove Common Intention. Conviction under Section 302 read with 149 IPC set aside as prosecution failed to establish unlawful assembly and common object beyond reasonable doubt.

The case involves two appeals: Criminal Appeal No.409 of 1999 filed by the accused (Kadar Tolan Bagwan and others) against their conviction under Sect...

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High Court of Bombay at Goa Allows Appeal in Income Tax Case — Commission Payment to Non-Resident Not Liable to TDS Under Section 195 of Income Tax Act, 1961. Disallowance Under Section 40(a)(ia) Cannot Be Sustained When Income Is Not Chargeable to Tax in India.

The appellant, M/s Zephyr Biomedicals, a partnership firm, filed its return of income for Assessment Year 2006-2007 declaring total income of Rs.8,35,...