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Bombay High Court Allows Petition in International Tax Case Due to Limitation Violation Under Section 144-C of Income Tax Act, 1961. Assessment Order Passed Beyond Statutory Time Limit Quashed as Invalid.

The petitioner, Renaissance Services BV, a company and tax resident of the Netherlands, filed its original return of income for Assessment Year 2018-2...

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Supreme Court Allows Appeal in Bonus Calculation Dispute Involving Subsidiary Company. Service Fee Payment Under Technical Aid Agreement Held to Be Legitimate Expenditure, and Deduction of Bonus as Prior Charge Before Depreciation and Tax Ruled Improper Under Industrial Disputes Act, 1947.

The dispute arose out of a claim for bonus by the workmen of Crompton Parkinson (Works) Private Ltd., Bombay, which was initially a wholly-owned subsi...

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Bombay High Court Examines Maintainability of Public Interest Litigations in Road Development Contract Dispute. Reiterates Stringent Locus Standi Requirements Under Article 226 to Prevent Abuse of Process by Meddlesome Bystanders.

The Bombay High Court examined the maintainability of multiple public interest litigations and writ petitions concerning the Kolhapur Integrated Road ...

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Bombay High Court Dismisses Petition Challenging Government Resolution Prescribing Fees for Permission to Mortgage Occupancy Class II Lands. Condition Imposing Payment of Fees Held Valid Under Section 43 of Maharashtra Land Revenue Code, 1966 and Not Violative of Article 14 of Constitution of India.

The petitioner, BILT Graphic Paper Products Limited, a company incorporated under the Companies Act, 1956, engaged in paper manufacturing, challenged ...

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Bombay High Court Allows Writ Petition, Holds Labour Court is a 'Court' Under Section 195(1)(b) CrPC for Making Complaint of False Evidence. Labour Court's Rejection of Section 340 Application Set Aside as Labour Court Has Jurisdiction to Entertain Complaint for False Statement in Written Statement.

The writ petition challenged an order of the Labour Court rejecting an application under Section 340 of the Code of Criminal Procedure, 1973 (CrPC) fo...

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Bombay High Court Dismisses Petition Challenging Government's Direction to Levy Minimum Water Tax. State Government Has Power Under Section 112 of Maharashtra Municipal Councils Act, 1965 to Prescribe Minimum Rate and Take Coercive Measures for Non-Compliance.

The petitioner, a rate payer, challenged a letter dated 14th January 1998 issued by the Urban Development Department of the Government of Maharashtra ...

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High Court Quashes Income Tax Assessment Order for Non-Compliance with Time Limit and Violation of Natural Justice. Assessment Order Passed Beyond 12-Week Deadline Set by Court and with Insufficient Response Time to Show-Cause Notice Under Sections 143(3) and 144B of Income Tax Act, 1961 is Invalid.

The dispute arose from an assessment order issued under the Income Tax Act, 1961 for the Assessment Year 2018-19. The petitioner, a manufacturer of ce...

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Supreme Court Sets Aside Anticipatory Bail in Corruption Case Involving IRS Officer. High Court's Order Quashed for Failing to Consider Gravity of Offence Under Section 7 of Prevention of Corruption Act, 1988.

The case arises from two criminal appeals filed by the Central Bureau of Investigation (CBI) and the complainant, Rupesh Balwantbhai Brambhatt, agains...