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Madras High Court Allows Appeal in Income Tax Reassessment Case — Misappropriation by Partner's Relative Not Covered Under Section 40A(2) of Income Tax Act, 1961. Reassessment based on same material held invalid as change of opinion.

The assessee, M/s.Karpaga Vinayagar Papers, a partnership firm, filed its income tax return for Assessment Year 2001-2002 admitting a total income of ...

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Madras High Court Closes Contempt Petition After Compliance with Order in W.P.No.11857 of 2025 — Representation Favourably Considered. The court held that compliance with the earlier order renders contempt proceedings infructuous, and closed the petition without costs.

The petitioner, Ayya Nadar Janaki Ammal College (Autonomous), represented by its Secretary Mr. G. Abiruben, filed a contempt petition under Section 11...

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Bombay High Court Allows Appeal in Patent and Trademark Infringement Case — Finds No Prima Facie Case for Injunction. Court holds that patent for method and apparatus does not extend to product, and trademark registration is subject to opposition, thus no interim injunction warranted.

The appeal arises from an order dated 19.11.2009 in Notice of Motion No.3709 of 2009 in Suit No.2576 of 2009, whereby the trial court granted an inter...

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Bombay High Court Holds City Civil Court is District Court Under Mental Health Act, 1987 — Reference to Larger Bench Resolved. The High Court in its Ordinary Original Civil Jurisdiction is not the District Court for the purposes of the Mental Health Act, 1987.

The case involved a reference to a larger bench to resolve a conflict between two learned single judges of the Bombay High Court regarding the interpr...