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Bombay High Court Allows Revenue's Appeal in Service Tax Case on Leasing of Wagons to Railways. Leasing of Wagons to Railways Constitutes 'Supply of Tangible Goods Services' Under Section 65(105)(zzzzj) of Finance Act, 1994.

The Commissioner of CGST, ST & Central Excise filed an appeal under Section 35G of the Central Excise Act, 1944, challenging the order dated 05/04/201...

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Bombay High Court Upholds Conviction of Nigerian National in NDPS Case — 13-Year Rigorous Imprisonment Affirmed. Conscious possession of 2.5 kg heroin in checked-in baggage established; presumption under Section 35 NDPS Act not rebutted.

The appellant, Okacha Mike, a Nigerian national aged 68 years, was convicted by the Special Judge under the NDPS Act for offences punishable under Sec...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose Material Facts. Reassessment after four years invalid as reasons recorded did not allege any failure by assessee to disclose fully and truly all material facts.

The petitioner, ICICI Bank Ltd., challenged a notice dated 30 March 2010 issued by the Deputy Commissioner of Income Tax under Section 148 of the Inco...

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Bombay High Court Allows Department's Appeal in Part, Upholds Revenue Treatment of Transformer Repairs. Expenditure on repairs of damaged transformer held to be current repairs under Section 31 of Income Tax Act, 1961, not capital expenditure.

The case involves three Income Tax Appeals filed by the Commissioner of Income Tax-I, Nagpur, under Section 260A of the Income Tax Act, 1961, against ...

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Bombay High Court Upholds Remand to Appellate Court in Rent Control Eviction Case — Right of Appeal Not Violated. Partial Eviction Requirement Under Section 16(2) of Maharashtra Rent Control Act, 1999 Must Be Considered by Appellate Court.

The appellant, Ramesh Danchand Waswani, a tenant of premises owned by respondent Yusufbhai Mukhtar Amir Varawalla, faced eviction proceedings under th...

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Bombay High Court Denies Right of Audience to Power of Attorney Holder in Civil Appeal. Recognized Agent Under Order 3 CPC Cannot Plead; Only Enrolled Advocates Have Right of Audience Under Advocates Act, 1961.

The case arose from a civil appeal (CAZ No. 93 of 2011) in the High Court of Bombay, Nagpur Bench, where the appellant, Mrs. Varsha A. Maheshwari, pro...

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Bombay High Court Dismisses Letters Patent Appeal Against Single Judge Order in Industrial Dispute — Maintainability of Appeal Under Clause 15 of Letters Patent Against Order in Writ Petition Under Articles 226 and 227 of Constitution of India

The case involves an industrial dispute between National Textile Corporation (SM) Ltd. (appellant/employer) and Devraj Chandrabali Pai (respondent/emp...