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Bombay High Court Dismisses Appeal Seeking Enforcement of Consent Terms Against Non-Signatory Defendant in Debenture Dispute. Interpretation of Consent Decree Held That Clause 11(a) Obligation to Pay Was Only on Defendant No.5, Not Defendant No.6, Who Was Not a Party to the Consent Terms.

The case involves two appeals filed by the original Defendant No.5 (Dewanchand Ramsaran Trading Pvt. Ltd. and others) against a common order of the le...

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WRIT PETITION NO.730 OF 2009

The four writ petitions arose from income tax assessment proceedings concerning the transfer of shares of Idea Cellular Limited (formerly Birla Commun...

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High Court of Karnataka Dismisses Writ Petition Seeking Release of Seized Minerals in Forest Offence Case — Petitioner Failed to Establish Ownership and Transport Permits Were Invalid

The petitioner, a partner in Srinivasa Minerals Trading Company, filed a writ petition under Articles 226 and 227 of the Constitution of India seeking...

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Bombay High Court Dismisses Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act for AY 2007-2008. Failure to Assess Consideration Under Distribution Agreement Constitutes Income Escaping Assessment.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It entered into a Dis...

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Karnataka High Court Hears Revenue Appeal on Deletion of Additions for Bogus Transportation, Illegal Mining, and Helicopter Expenses. The Court Examines Whether the ITAT's Deletions Were Perverse and Whether Cross-Examination Rights Were Adequately Protected Under the Income Tax Act, 1961.

The appeal before the Karnataka High Court arose from an order of the Income Tax Appellate Tribunal (ITAT), Bengaluru, which partly allowed the assess...

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Bombay High Court Allows Appeals Against Arrest of Vessel in Cargo Damage Claim — Maritime Lien Not Established. Bill of Lading Claim Does Not Give Rise to Maritime Lien; Owner Not Liable Due to Demise Clause.

The case involves three appeals filed against an order of a learned single Judge of the Bombay High Court in Admiralty Suit No.27 of 1999. The suit wa...

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Supreme Court Allows Appeals Against De-Freezing of Bank Accounts in Seizure Case Under Section 102(3) CrPC — Delayed Reporting to Magistrate Does Not Vitiate Seizure Order; Requirement is Directory, Not Mandatory.

The Supreme Court considered appeals by the first informant in Crime No.318 of 2022 against an order of the Madras High Court dated 09.08.2023, which ...

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Bombay High Court Hears Writ Petitions Challenging Maharashtra Entry Tax on Goods. Petitioners Argue That Differential Tax Burden on Imported LNG and Air Conditioners Violates Constitutional Provisions, Relying on Jindal Stainless Steel Principle.

Three writ petitions were heard together by the Bombay High Court, all challenging the constitutional validity of the Maharashtra Tax on the Entry of ...