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Bombay High Court Allows Writ Petition for Interest on Seized Amount Returned Without Interest Under FERA. Court holds that interest is payable on amounts seized and retained by the Enforcement Directorate when ultimately returned to the owner, applying principles of restitution and equity.

The petitioners, M/s R.K. Jewellers (a partnership firm) and M/s N.B. Exports (a proprietary concern), filed a writ petition under Article 226 of the ...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Debenture Redemption Reserve Not a Reserve Under Section 115JA of Income Tax Act, 1961. Capital Expenditure on Steel Division Treated as Revenue Expenditure as It Was Incurred for Business Purposes.

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the order of the Income Tax Appellate Tribunal (ITAT) dated 13 Feb...

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Bombay High Court Allows Assessee's Classification of Stainless Steel Water Filter as Utensil Under Bombay Sales Tax Act. Water Filter Held to Be a Utensil Covered by Schedule Entry C-II-46, Not a General Item.

The case involved two references under Section 61(1) of the Bombay Sales Tax Act, 1958, at the instance of the Revenue. The respondent, M/s Neelam App...

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Bombay High Court Dismisses Revision Against Rejection of Plaint Rejection Application in Suit for Declaration and Injunction — Limitation is a Mixed Question of Law and Facts Not Decided at Threshold Under Order VII Rule 11 CPC.

The present civil revision application was filed by the original defendant No.1 in Regular Civil Suit No.1600/2012 pending before the 16th Civil Judge...

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Bombay High Court Allows Writ Petitions Challenging Central Excise Duty Demand on Scrap Generated During Car Manufacturing. Generation of scrap during manufacturing process is not a separate taxable event under Central Excise Act, 1944.

The judgment concerns two writ petitions filed by Premier Ltd. and New Holland Fiat (India) Pvt. Ltd. challenging show cause notices issued by the Cen...

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Madras High Court Modifies Writ Order in Patta Dispute, Directs Revenue Authorities to Await Civil Court Decision. Revenue authorities held incompetent to grant or cancel patta under Section 14 of the Patta Passbook Act when civil suit regarding title is pending.

The case involves a dispute over patta (land record) between the appellant, S. Rama Asokan, and the fourth respondent, Kanchana. The fourth respondent...