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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Change of Opinion on Deduction Under Section 10AA of Income Tax Act, 1961 is Invalid.

The petitioner, Oracle Financial Services Software Limited, is a company engaged in providing information technology solutions to banks and financial ...

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Bombay High Court Examines Legality of Maharashtra Electricity Regulatory Commission’s Distribution Open Access Regulations. Challenge Concerns Alleged Jurisdictional Overreach Curtailing Consumers’ Right to Access Power Exchange Under the Electricity Act, 2003.

The provided text is an incomplete extract of a judgment from the Bombay High Court in a set of writ petitions (WP Nos. 2694/2014, 2318/2014, 2294/201...

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Karnataka High Court Considers Challenge to Penalty Under Excise Rules for Short-lifting of Liquor by CL-9 Licensees. Court Decides in Light of Earlier Decision in Lakshmi Bar and Restaurant, Allowing Petitioners to Raise Further Grounds.

The judgment pertains to a batch of writ petitions filed by various CL-9 license holders, including bars and restaurants, challenging the imposition o...

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Bombay High Court Allows Second Appeal in Partition Suit, Sets Aside Appellate Decree for Non-Compliance with Order 41 Rule 31 CPC. Failure to Frame Points for Determination and Provide Independent Reasoning Renders Appellate Judgment Unsustainable.

The present second appeal arises from a partition suit filed by the original plaintiffs (appellants) against the defendants (respondents). The plainti...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, Everest Kanto Cylinder Ltd., a public limited company, filed its return of income for Assessment Year 2016-17 on 30 November 2015. The...

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Bombay High Court Quashes Extension Order in MCOCA Case for Non-Compliance with Section 21(2)(b) — Default Bail Granted. Extension granted on application of Investigating Officer instead of Public Prosecutor's report, and without hearing accused, held illegal.

The appellants were arrested in Crime No. 242/2023 by Wardha City Police for offences under Sections 307, 143, 147, 149 of the Indian Penal Code, Sect...