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Bombay High Court Allows Assessee's Appeal on Proportional Increase of Advertisement Limit and Deductibility of Statutory Fund Transfer. Holds that Section 37(3A) limit must be proportionately increased for extended previous year and transfer to statutory storage fund is deductible under Section 37(1).

This judgment by the Bombay High Court addresses four questions of law referred by the Income Tax Appellate Tribunal under Section 256(1) of the Incom...

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ARBITRATION PETITION NO. 4 OF 1986

The petition filed under sections 30 and 33 of the Arbitration Act, 1940, sought to challenge an interim award and certain directions issued by the so...

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Supreme Court Interprets 'Filed' in ITO Order as Termination of Proceedings Under Section 34 of Income-tax Act, 1922. The Order That a Case is 'Filed' Disposes of the Proceeding, Rendering Fresh Notice for Reassessment Valid.

The case arose from reassessment proceedings under the Income-tax Act, 1922. The Additional Income-tax Officer issued a notice under Section 34 and, a...

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Supreme Court Interprets Scope of 'Child' under POCSO Act in Appeal Concerning Mentally Challenged Victim. Mental Age of Adult with Cerebral Palsy Considered for Applicability of Special Procedures under Protection of Children from Sexual Offences Act, 2012.

The case concerned a criminal appeal by the prosecutrix, a 38-year-old woman suffering from cerebral palsy (R. Hemiparesis), through her mother. An FI...

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Gujarat High Court Allows Petition by Distribution Company Challenging Appellate Authority's Order Quashing Supplementary Bill for Unauthorized Use of Electricity. Extension of Supply to Adjacent Plots Without Permission Constitutes Unauthorized Use Under Section 126 of Electricity Act, 2003.

The petitioner, Madhya Gujarat Vij Company Limited, a distribution licensee, filed a petition under Articles 14, 19(1)(g), 226, and 227 of the Constit...

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Bombay High Court Grants Interim Injunction in Copyright Infringement and Passing Off Action Over Television Talent Show Format. Zee Entertainment's 'India's Best Dramebaaz' Concept Found Prima Facie Copied by Sony's 'Drama Company'.

The plaintiff, Zee Entertainment Enterprises Ltd, filed a quia timet copyright infringement and passing off action against Sony Pictures Networks Indi...

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Supreme Court Dismisses Appeals in Arbitration Act Case Regarding Foreign Award Enforcement. Non-Signatory Parties Not Bound by Arbitration Agreement Under Alter Ego Doctrine for Enforcement Under Part II of Arbitration and Conciliation Act, 1996.

The Supreme Court of India heard civil appeals concerning the recognition and enforcement of foreign awards under Part II of the Arbitration and Conci...