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Bombay High Court Upholds Disallowance of Commission Paid to Directors Under Section 40(c)(iii) of Income Tax Act. Commission paid to directors, even if reasonable and lumpsum, constitutes remuneration subject to disallowance under Section 40(c)(iii).

The case involves an income tax reference under Section 256(1) of the Income Tax Act, 1961, by M/s. Nagpur Engineering Co. Pvt. Ltd. (the assessee) ag...

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High Court of Karnataka Acquits Deputy Commissioner of Excise in Corruption Case — Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt. Conviction under Sections 7, 13(1)(d) r/w 13(2) of Prevention of Corruption Act, 1988 set aside due to unreliable trap witnesses and lack of corroboration.

The appellant, Shivananda Bankolli, was the Deputy Commissioner of Excise at Mysore. He was convicted by the Principal Sessions Judge & Special Judge,...

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High Court of Karnataka Quashes Criminal Proceedings in Parallel Litigation Case — Abuse of Process of Law. Filing of Two Parallel Proceedings in Respect of Same Transaction Before Two Different Forums Constitutes Abuse of Process of Law Under Section 482 Cr.P.C.

The petitioner, Mr. Hiremani Kallappa Melage, filed a writ petition under Articles 226 and 227 of the Constitution of India read with Section 482 of t...

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High Court of Bombay Determines Applicability of Maharashtra Fee Regulation Act to Autonomous Professional Colleges. The Court Examined Whether Autonomous Status Under the Maharashtra Public Universities Act, 2016 Exempts Institutions from Fee Oversight by the Fees Regulating Authority.

The judgment addressed a common question of law arising from three writ petitions filed by autonomous educational institutions: K.J. Somaiya College o...

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Bombay High Court Considers Cross-Petitions Against Labour Court Awards Awarding Compensation to Workmen Dismissed After Strike; Maintainability of Reference Under Industrial Disputes Act and Proportionality of Punishment Examined.

The matter involved cross writ petitions arising from Labour Court awards concerning the dismissal of workmen employed by Haldyn Glass Limited. In the...

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High Court of Bombay at Nagpur Examines Whether Writ Petition Against Minister’s Order Under APMC Act Must Be Filed Before Division Bench Due to Lack of Locus Standi of Petitioners. Petitioners Challenge Amalgamation Order Passed Without Jurisdiction Under Section 43 of Maharashtra APMC Act.

The matter arose from a dispute concerning the amalgamation of Agricultural Produce Market Committee (APMC), Motala with APMC, Malkapur. Petitioners, ...

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Supreme Court Awards Compensation to Victims of Meerut Fire Tragedy Due to State and Organizer Negligence. State and Organizers Held Jointly and Severally Liable for Deaths and Injuries from Fire at Victoria Park Exhibition Due to Failure to Obtain Permissions and Ensure Fire Safety.

The Supreme Court dealt with a writ petition filed by victims of a fire tragedy that occurred on April 10, 2006, at Victoria Park, Meerut, during the ...