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Bombay High Court Upholds Assessee in Income Tax Reference on Subsidy and Section 35CC Deduction. Central Government Subsidy Not to Reduce Actual Cost for Depreciation Under Section 43(1) of Income-tax Act, 1961; Deduction Under Section 35CC(1) Not Denied for Non-Filing of Statement of Expenditure.

This is a reference under section 256(1) of the Income-tax Act, 1961, by the Income Tax Appellate Tribunal to the Bombay High Court. The reference ari...

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Bombay High Court Quashes Summons Under Section 319 CrPC Against Proposed Accused in Sessions Case — Discharge Under Section 169 CrPC Requires Inquiry Under Section 300(5) r/w Section 398 CrPC Before Invoking Section 319 CrPC.

The applicants, seven individuals, were originally named in a First Information Report but were discharged under Section 169 of the Code of Criminal P...

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Bombay High Court Allows Ph.D. Registration Extension Despite Delay — Directory Nature of Time Limit. Requirement to apply three months before expiry held directory where no prejudice caused and delay minimal.

The petitioner, Smt. Sudha Ganeshdatta Tiwari, applied for Ph.D. registration on 15.7.2010 with Rashtrasant Tukdoji Maharaj Nagpur University. Her app...

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Supreme Court Allows Waiver of Six-Month Waiting Period Under Section 13B(2) of Hindu Marriage Act in Mutual Consent Divorce Case. Court Holds That Statutory Cooling Period Is Directory and Can Be Waived When Marriage Has Irretrievably Broken Down and Parties Have Been Separated for Over One Year.

The Supreme Court allowed an appeal against the judgment of the Punjab and Haryana High Court which had upheld the Family Court's refusal to waive the...

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Bombay High Court Dismisses Petitions Challenging Section 9A of Maharashtra Municipal Councils Act Requiring Caste Validity Certificate for Councillors. Provision Held Valid as It Is a Reasonable Classification to Prevent Fraud on Reservation and Does Not Violate Articles 14 and 243T.

The petitioners, elected councillors of Jalna Municipal Council from reserved categories, challenged the constitutional validity of Section 9A of the ...

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Bombay High Court Dismisses Petition Challenging Industrial Tribunal's Interim Relief Order in Retrenchment Dispute. Tribunal's power to grant interim relief under Section 25-N of Industrial Disputes Act, 1947 upheld as incidental to adjudication of reference.

The petitioner, United White Metal Ltd., a company engaged in manufacturing steel wire ropes, purchased a factory undertaking from M/s. OTIS Elevators...