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Bombay High Court Dismisses Writ Petition Challenging Reversion from Contractual Higher Post to Substantive Lower Post. Officer holding substantive lower post cannot claim right to continue in higher contractual post after expiry of fixed tenure, as contractual appointment does not amount to promotion.

The petitioner, Umesh V. Pawar, was initially appointed as a Junior Engineer (Civil) with M/s. Haffkine Bio-Pharmaceutical Corporation Ltd., a governm...

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Bombay High Court Allows CSR Expenditure Deduction Under Section 37(1) of Income Tax Act, 1961 — CSR Expenditure Held to Be Incurred Wholly and Exclusively for Business Purposes. Reassessment Notice Under Section 148 Quashed as Based on Change of Opinion.

The petitioner, Voltas Limited, a company engaged in air conditioning and refrigeration business, filed its return of income for Assessment Year 2015-...

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Bombay High Court Allows Reference in Income Tax Case — Remands to Tribunal for Fresh Determination on Cessation of Liability Under Section 41(1) of Income Tax Act, 1961. Disputed Liability for Forest Produce Price Not Ceased Merely Because Assessee Did Not Pay Pending Adjudication.

The case involves an income tax reference by the Income Tax Appellate Tribunal to the Bombay High Court regarding the applicability of Section 41(1) o...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Cash Credit Case — Upholds Addition Under Section 68 Despite Rejection of Books for Gross Profit. Books of Account Can Be Partially Relied Upon for Different Additions Even After Rejection Under Section 145(3) of Income Tax Act, 1961.

The appeal arose from a challenge to an addition of Rs.2,26,000 made under Section 68 of the Income Tax Act, 1961, as unexplained cash credits. The ap...

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Bombay High Court Dismisses Revenue's Petition Challenging Tribunal's Recall Order in Hawala Income Tax Case. Tribunal's power to recall its ex parte order under Section 254(2) of the Income Tax Act, 1961 is upheld as procedural rectification.

The case involves a writ petition filed by the Commissioner of Income Tax-12, Mumbai (Revenue) under Article 226 of the Constitution of India, challen...

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Bombay High Court Upholds Juvenile Board's Decision to Try Older Juvenile as Adult in Murder Case — Section 15 of Juvenile Justice Act, 2015 Requires Individualized Assessment of Physical and Mental Capacity to Commit Offence.

The case involves two juveniles, aged 17.5 years and 16.5 years, accused of murdering a three-and-half-year-old child. The Juvenile Justice Board, aft...

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WRIT PETITION NO. 2320 OF 2018

The matter arises from a writ petition filed by Mandhana Industries Ltd, a public limited company engaged in textile manufacturing, against an order o...

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Bombay High Court Considers Appeal Against Tribunal's Order Upholding Assessment Under Section 158-BC of Income Tax Act, 1961. Assessee Contended That Notice Was Invalid and Expenditure Deduction Was Wrongly Disallowed Under Section 37.

The appeal arose from a block assessment under Section 158-BC of the Income Tax Act, 1961, following a search and seizure under Section 132 conducted ...

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High Court of Karnataka Delivers Judgment on Batch of Writ Petitions Concerning Input Tax Credit Under KVAT Act. Interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003 and Availment of Input Tax Credit Irrespective of Invoice Month Framed the Core Issue.

A batch of writ petitions came before the High Court of Karnataka under Article 226 of the Constitution of India, filed by various companies including...