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Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material — Prior Scrutiny Assessment Cannot Be Reopened on Same Issues Without New Tangible Material

The petitioner, Maharashtra State Power Generation Company Limited, a company engaged in electricity generation for the State of Maharashtra, challeng...

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Bombay High Court Dismisses Petition Seeking Suspension of IOCL's Petroleum License Due to Lease Expiry. License Cancellation Not Warranted as Civil Suit for Eviction is Pending and No Immediate Danger to Public Safety Established.

The petitioner, Vijay Harinarayan Choudhary, is the owner of a plot in Nagpur which was leased to respondent No.1, Indian Oil Corporation Limited (IOC...

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Bombay High Court Allows Appeal in MVAT Case — Works Contract Valuation Must Exclude Land Value Under Rule 58. Land value deduction under Rule 58 of MVAT Rules is mandatory for works contracts involving transfer of immovable property, and the Tribunal erred in restricting deduction to 20%.

The Appellant, Oasis Realty, an association of persons registered under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and Central Sales Tax Act...

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Bombay High Court Allows Revenue's Appeal in Income Tax Case Due to Assessee's Failure to Prove Revenue Expenditure. The court held that the assessee did not discharge its burden to show that the expenditure was revenue in nature under Section 37(1) of the Income Tax Act, 1961.

The case pertains to an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which had upheld the CI...

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Bombay High Court Dismisses Appeal Against UAPA Conviction for Murder of Corporator — Conspiracy and Terrorist Act Proven Beyond Reasonable Doubt. Appellant's conviction under Sections 18, 19, 20 of UAPA and Section 302 IPC upheld based on circumstantial evidence and conspiracy.

The appellant, Mohammed Irfan Rehmatali Shaikh, was convicted by the trial court for offences under Sections 18, 19, 20 of the Unlawful Activities (Pr...

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Bombay High Court Allows Adoption Petition, Sets Aside Custody Order in Favor of Adoptive Parents — Deed of Adoption Valid Under Hindu Adoption and Maintenance Act, 1956 Despite Lack of Witnesses and Registration.

The case involves a dispute between adoptive parents (petitioners) and biological parents (respondents) over the custody of a minor child aged 2 years...

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Bombay High Court Quashes ULC Act Demand for Excess Land Due to Repeal and Non-Completion of Proceedings. Demand for Rs 6,09,66,477 raised under Urban Land (Ceiling and Regulation) Act, 1976 set aside as proceedings were not finalized before the Act's repeal and the land was not vested in the State.

The petitioners, nine individuals, filed a writ petition challenging a demand of Rs 6,09,66,477 raised by the District Collector and Competent Authori...