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Income Tax Act, 1961 — Section 260A — Bombay High Court Dismissed Appeals by Refrigerated Distributors Pvt Ltd Challenging Additions on Bogus Purchases — No Substantial Question of Law Involved

Assessment Years 2007-08 to 2012-13 — Appellant Assessee Failed to Prove Purchases — Tribunal’s Reduction of Addition from 25% to 10% of Gross P...

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Premature Petition Seeking Lapse of Land Reservation Dismissed — Period of Reservation Acquisition Extended by Legislative Amendment.

Reliance on a notification prior to legislative amendment is misplaced once the statute is amended — Amended statutory period applicable from the da...

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Bombay High Court held that the entire amount of unverified purchases should be disallowed under Section 69C of the Income Tax Act, 1961, rejecting partial disallowance made by appellate authorities.

Income Tax Act, 1961 – Section 69C – Bogus Purchases – Profit Rate Determination – Full Disallowance – Validity of Tribunal’s Decision ...

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Bombay High Court Quashed FIR and Proceedings in Special Case No.52/2020 Against Applicant – Held FIR Lacked Prima Facie Case and Sanction Under Section 196(1A) of the Code of Criminal Procedure, 1973 Was Not Obtained

The Court Held That the Criminal Proceedings Were Manifestly Attended With Mala Fide and Instituted With Ulterior Motive – No Sufficient Evidence to...

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Bombay High Court Quashes Orders Rejecting Regularization of Compassionate Appointments Due to Delay. Failure of the Employer to Inform and Assist in Filing Compassionate Appointment Applications Cannot Be Held Against the Applicants – Orders Quashed

Employer's failure to fulfill its duty to inform and assist bereaved families in submitting applications within limitation cannot be held against the ...

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Non-Compliance of NDPS Act Procedures Leads to Bail Grant: Bombay High Court Emphasizes Strict Adherence to Statutory Rules. Bail Granted Due to Procedural Lapses in NDPS Act Compliance – Court Directs Strict Implementation of Statutory Rules.

Procedural Lapses in NDPS Act Compliance: The Bombay High Court granted bail to four accused in a narcotics case due to non-compliance with the mandat...

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Arbitration Petition Dismissed: No Binding Amendment to Development Agreement Established. Court Holds No Consensus Ad Idem on Essential Terms of Amendment – Section 37 of the Arbitration and Conciliation Act, 1996 Invoked

Binding Amendment Requires Consensus on Essential Terms: – For a binding amendment to a development agreement, the parties must reach consensus ad...

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Denial of Approval for Open Distance Learning and Online Programmes Quashed Due to Violation of Natural Justice

Violation of Natural Justice – UGC failed to provide an opportunity for hearing, which was mandatory despite its administrative nature. (Para 17, 21...

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Supreme Court Partly Allows Appeal in Specific Performance Suit – High Court’s Order Setting Aside Ex-Parte Decree Without Proper Jurisdiction Held Unsustainable

Revisional Jurisdiction – Delay Condonation – Restoration of Suit – Independent Legal Remedies The Court held that the remedies of condoning th...

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Supreme Court Quashed Criminal Proceedings Against Non-Executive Directors, Reaffirming Vicarious Liability Principles Under Negotiable Instruments Act, 1881

Non-Executive Directors Cannot Be Held Liable Under Section 138 Read with Section 141 of the Negotiable Instruments Act, 1881 Without Specific Allegat...