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Bombay High Court Quashes Penalty Order in Cable Operator Entertainment Duty Case — Compounding Provision Misused as Adjudication Mechanism. Section 9A of Bombay Entertainments Duty Act, 1923 cannot be invoked for determining duty and penalty without a proper adjudication under Section 7.

The petitioner, Vimal Balbhim Nangane, was a cable operator in Mumbai Suburban District. The Collector issued a notice on 15 January 2004 alleging tha...

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Bombay High Court Dismisses Petition Challenging Search Warrant Under Section 132 of Income Tax Act, 1961 — No Violation of Natural Justice as Assessee Was Heard Before Assessment Orders Were Passed.

The petitioner, Hemendra Ranchhoddas Merchant, an erstwhile partner of a dissolved firm and now proprietor of M/s. Sriram Warehousing Corporation, fil...

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Bombay High Court Allows Writ Petition for Duplicate Warehouse Receipts Against Maharashtra State Warehousing Corporation. Refusal to Issue Duplicate Receipts on Ground That Originals Are Not Lost but in Possession of Third Party Is Arbitrary and Violative of Natural Justice.

The petitioner, M/s. Ruchi Global Limited, purchased cotton bales from M/s. Baba Sai Corporation and deposited them in the warehouse of the Maharashtr...

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Bombay High Court Quashes Anticipatory Bail Granted Without Notice to State in Abetment of Suicide Case. Ex-parte Interim Bail Under Section 438 CrPC Set Aside for Violation of Natural Justice.

The applicant, Ashok Jairam Bhojane, the original first informant, filed a criminal application before the Bombay High Court, Nagpur Bench, challengin...

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Bombay High Court Dismisses Assessee's Appeal in Income Tax Case — Upholds Disallowance of Capital Losses and Business Loss on Guarantee Transactions. Tribunal's findings on sham transactions and lack of commercial substance affirmed under Income Tax Act, 1961.

The appellant, Killick Nixon Limited, filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tri...

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Bombay High Court Dismisses Petitions Challenging One-Man Commission Report on Freedom Fighter Pension Claims — No Violation of Natural Justice Found. Petitioners failed to establish bias or procedural irregularity in the Commission's inquiry under the Freedom Fighters' Pension Scheme.

The judgment concerns three writ petitions filed by Anandrao Sahebrao Thosar, Dadarao Sonaji Bhopale, and Vitthal Nivrutti Misal, all aged around 77-7...