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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

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High Court

Bombay High Court Grants Anticipatory Bail to Applicants in NDPS Case — No Recovery from Applicants, Only Co-accused. Section 37 NDPS Act Not Attracted as Applicants Not Found in Conscious Possession of Contraband.

30 Sep 2025

The applicants, Hetan Ram Gangwani and Yash Ram Gangwani, filed an application under Section 438 of the Code of Criminal Procedure, 1973, seeking anti...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — No Fresh Tangible Material to Justify Reopening Beyond Four Years. The court held that the Assessing Officer must have reason to believe that income escaped assessment based on tangible material, and mere change of opinion does not justify reopening.

11 Mar 2024

The petitioner, BIC Cello (India) Private Limited, filed a writ petition challenging the reopening of its income tax assessment for Assessment Year 20...

High Court

Bombay High Court Dismisses Revenue's Appeal in TDS Classification Dispute. Storage Charges for Hiring Tanks Held to Be 'Work' Under Section 194C, Not 'Rent' Under Section 194I of Income Tax Act, 1961.

23 Feb 2024

The case involves two appeals by the Commissioner of Income Tax (TDS) against a common order of the Income Tax Appellate Tribunal (ITAT) regarding the...

High Court

Bombay High Court Allows Revenue's Appeal in TDS Dispute — Storage Charges for Hiring Tanks Constitute Rent Under Section 194I. Payment for use of storage tanks for imported edible oil is 'rent' under Section 194I of the Income Tax Act, 1961, requiring TDS at 20%, not 2% under Section 194C.

23 Feb 2024

The case involves two appeals by the Commissioner of Income Tax (TDS) against a common order of the Income Tax Appellate Tribunal (ITAT) relating to t...

High Court

Bombay High Court Allows Substitution of Assignee in Pending Arbitral Proceedings Under Section 15 of Arbitration Act. Assignment of debt includes right to continue arbitration; unilateral appointment of arbitrator by original lender does not invalidate substitution.

19 Jan 2024

The applicant, Integro Finserv Private Limited, an NBFC, filed three applications under Section 14 read with Section 11 read with Section 15 of the Ar...

Supreme Court

Supreme Court Dismisses Customs Appeal on Valuation of Imported Goods Under Customs Act, 1962 — Design and Supervision Charges Not Addable to Transaction Value. The Court held that costs for post-importation activities like erection, commissioning, and performance guarantee tests are not includible in the assessable value of imported goods under Rule 4 read with Rule 9(1)(e) of the Customs Valuation Rules, 1988.

27 Apr 2020

The appeal arose from a dispute between the Commissioner of Customs (Port), Kolkata, and Steel Authority of India Ltd. (SAIL) regarding the valuation ...

Supreme Court

Supreme Court Dismisses Appeal Against Arbitral Award Upholding Forfeiture of Security Deposit and Detention of Equipment in Contract Dispute. Termination of Contract for Poor Performance and Failure to Transport Export Container Held Justified Under Arbitration and Conciliation Act, 1996.

7 Nov 2019

The appeal arose from a dispute between M/s Vijay Trading and Transport Company (appellant) and Central Warehousing Corporation (respondent) concernin...

Supreme Court

Supreme Court Dismisses Appeal of Importer in Customs Classification and Valuation Dispute — Head End Equipment Classified Under CTH 8543 8999 and Software/Service Charges Included in Assessable Value. The court upheld the Tribunal's finding that the imported goods constituted a complete functional unit and that the appellant's mis-declaration of classification and value justified penalties under Sections 112(a) and 114AA of the Customs Act, 1962.

27 Sep 2019

The Supreme Court dismissed the appeal filed by Indusind Media & Communications Ltd. against the order of the Customs Excise and Service Tax Appellate...

Supreme Court

Supreme Court Allows State Appeal in Short Delivery of Petroleum Products Case: Legal Metrology Act, 2009 Does Not Bar IPC Offences for Cheating and Criminal Conspiracy. The Court held that the High Court erred in quashing proceedings as the special Act does not exclude IPC offences for cheating and criminal conspiracy, and the investigation was valid.

23 Aug 2019

The Supreme Court allowed appeals by the State of Uttar Pradesh against the High Court's order quashing proceedings in a case involving short delivery...

Supreme Court

Supreme Court Dismisses Appeal by Union of India Against Quashing of Show Cause Notices in Service Tax Classification Dispute. Transport Operators' Services Classified as 'Goods Transport Agency' Not 'Cargo Handling Service' Based on Binding CBEC Circulars.

15 Feb 2019

The case involves an appeal by the Union of India against a Gujarat High Court judgment quashing show cause notices issued to transport operators unde...

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