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Bombay High Court Allows Assessee's Appeals Against ITAT Order Dismissing Appeals in Limine for Non-Prosecution. Tribunal Must Decide Appeals on Merits Under Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963 When Assessee Absent.

The appellant, M/s. Daryapur Shetkari Sahakari Ginning and Pressing Factory, a cooperative society, filed three appeals before the High Court of Judic...

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Supreme Court Allows Appeals in Food Adulteration Case: Remand Order Set Aside for Violation of Natural Justice. High Court's order setting aside conviction and ordering retrial against company without notice violates Section 401(2) CrPC.

The Supreme Court allowed two appeals arising from a High Court order that set aside the conviction of a nominated officer of Hindustan Unilever Limit...

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High Court of Bombay Examines Jurisdictional Challenge to Transfer Pricing Adjustment on Equity Share Issuance. Whether Alleged Shortfall in Premium Constitutes Income from International Transaction Under Chapter X of Income Tax Act, 1961.

Vodafone India Services Pvt. Ltd. (the Petitioner), a wholly owned subsidiary of a non-resident holding company, required funds for its telecommunicat...

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Bombay High Court Dismisses Suit for Lack of Jurisdiction in Trademark Infringement Case Involving Lions Club International. Court holds that no part of cause of action arose within its territorial jurisdiction under Section 9A of CPC as amended for Maharashtra.

The plaintiff, International Association of Lions Club (Lions Club International), filed a suit in the Bombay High Court seeking a perpetual injunctio...

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Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

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Bombay High Court Dismisses Second Appeal in Suit for Possession and Mesne Profits — Concurrent Findings of Fact Not Interfered With. Suit for possession based on title and prior possession; appellate court refused to re-appreciate evidence in second appeal under Section 100 CPC.

The present second appeal was filed by the original defendant No.1 challenging the judgment and decree passed in Regular Civil Appeal No.238 of 1987 b...

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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...