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Bombay High Court Dismisses Revenue's Appeal in Bogus Purchase Case — Confirms ITAT's Order Restricting Disallowance to Profit Element. Purchases from Non-Compliant Parties Held Not Bogus Where Goods Were Used in Business; Only Estimated Profit Addition of 12.5% Sustained Under Income Tax Act, 1961.

The case involves two appeals filed by the Pr. Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, challenging the order of the...

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Bombay High Court Allows Workman to Be Represented by Trade Union Office Bearer in Domestic Inquiry — Vice-President of Union Held Entitled to Represent Member Under Section 22(2)(c) of MRTU & PULP Act, 1971. Statutory Right Cannot Be Restricted by Union Constitution.

The petitioner, Dastgir Alam Mulla, a plant-operator employed by Mysore Petrochemicals Limited since 1992, was suspended on 29-11-2004 and a chargeshe...

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Bombay High Court Quashes Sanction and Complaint in Income Tax Prosecution for Non-Application of Mind. Sanctioning Authority Failed to Consider Petitioner's Explanation and Appeal Pendency Under Section 276C(1) of Income Tax Act, 1961.

The petitioner, Nayan Jayantilal Balu, engaged in trading of ferrous and non-ferrous metals, filed his return of income for Assessment Year 2009-10 on...

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Bombay High Court Quashes BMC Recovery Order in Contract Dispute — Unilateral Recovery Without Notice Violates Natural Justice. Petitioner's dues cannot be withheld without prior notice and opportunity of hearing under Article 226 of the Constitution of India.

The petitioner, Michigan Engineers Pvt. Ltd., a company engaged in infrastructure and construction services, filed a writ petition under Article 226 o...

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Bombay High Court Dismisses Revenue's Writ Petition Challenging Settlement Commission's Order Allowing Settlement Application. Settlement Commission's Finding of Full and True Disclosure of Income by Assessee in Case of Alleged Bogus Purchases Upheld Under Section 245D of Income Tax Act, 1961.

The Commissioner of Income Tax, Mumbai, filed a writ petition under Article 226 of the Constitution of India challenging two orders passed by the Inco...

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Bombay High Court Dismisses Husband's Appeal for Divorce on Grounds of Cruelty and Desertion, Upholds Family Court's Refusal to Grant Divorce. Filing of False Criminal Complaint by Wife Does Not Automatically Constitute Cruelty for Divorce Under Hindu Marriage Act, 1955.

The appellant husband, Dr. Santosh Shetty, filed a Family Court Appeal challenging the judgment and decree dated 25.11.2013 passed by the Family Court...

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Bombay High Court Grants Anticipatory Bail to Accused in Cheque Bounce Case — Petitioner Allowed to Furnish PR Bond. Court holds that custodial interrogation is not warranted when the accused is willing to cooperate and the offence is bailable under Section 138 of the Negotiable Instruments Act, 1881.

The petitioner, Shankesh Prithviraj Sanghvi, filed a Criminal Writ Petition under Article 226 of the Constitution of India read with Section 482 of th...

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Bombay High Court Dismisses Probate Petition in Testamentary Suit No. 13 of 1994 — Will Not Proved Due to Suspicious Circumstances. Propounders Failed to Discharge Burden of Proving Due Execution Under Section 63 of Indian Succession Act, 1925 and Section 68 of Indian Evidence Act, 1872.

The plaintiffs, Harish Vithal Kulkarni and Shivanand Vishwanath Warty, claiming to be executors under a Will dated 11th October, 1991 of Mahadeo Sabni...

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Bombay High Court Dismisses Winding-Up Petitions for Non-Prosecution Due to Non-Compliance with Directions. Failure to File Affidavit of Documents and Appear Before Court Leads to Dismissal Under Rule 34 of the Companies (Court) Rules, 1959.

The judgment concerns two company petitions (CP 496/2014 and CP 497/2014) filed by Janak Herkishen Vaswani and Mrs. Renuka Herkishen Vaswani respectiv...