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Bombay High Court Allows Writ Petition Quashing Attachment Notices Against Third-Party Purchaser for Excise Dues of Defaulter. Central Excise Cannot Attach Property Sold Prior to Creation of Dues Without Notice to Purchaser Under Section 11 of Central Excise Act, 1944.

The Petitioner, M/s Runwal Constructions, a partnership firm registered under the Indian Partnership Act, 1932, engaged in construction and developmen...

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Karnataka High Court Dharwad Bench Hears Revenue Appeal Against ITAT Order Deleting Penalty Under Section 271(1)(c) for Assessment Year 2006-07 Due to Defective Notice; Questions Validity of Penalty Initiation Despite Retrospective Amendment to Section 271(1B)

The appeal before the High Court of Karnataka, Dharwad Bench, arose from the order of the Income Tax Appellate Tribunal, Bengaluru, which had allowed ...

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Bombay High Court hears appeal against CESTAT order upholding duty demand and confiscation of diamonds due to shortage and non-compliance with export obligations — substantial questions raised on interpretation of Notification No. 177/94-Cus and para 8.78B of Handbook of Procedures.

The appellant, a partnership firm engaged in manufacturing and exporting gold jewellery studded with diamonds at its unit in the Santacruz Electronics...

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Bombay High Court Hears Petition Under Section 37 of Arbitration Act Challenging Arbitrator’s Interim Order in Film Remake Rights Case. Dispute Involves Enforcement of Agreement Dated 24 January 2012 Granting Remake Rights of Film 'Zanjeer' and Payment of Instalments.

The petition was filed under Section 37 of the Arbitration and Conciliation Act, 1996, challenging an interim order dated 16 July 2012 passed by the l...

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Bombay High Court Holds that Copyright Society Cannot Demand Royalty for Sound Recording Broadcasts from FM Radio Stations. Sound Recording Copyright Prevails Over Underlying Works Once Incorporated, Thus IPRS Not Entitled to Licence Fee for Broadcasts.

Background: The dispute involved the right of a copyright society (IPRS) to demand royalties from an FM radio broadcaster for broadcasting sound recor...

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Bombay High Court Grants Declaration in Favor of FM Broadcaster Against Copyright Society. Court Rules That Defendant Cannot Demand Royalty for Broadcast of Sound Recordings Under Copyright Act, 1957.

The suit was filed by Music Broadcast Private Limited, a company operating FM radio stations across India, against Indian Performing Right Society Lim...

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Bombay High Court Quashes Second FIR in GCA TV Subsidy Misappropriation Case Due to Lack of New Material and Abuse of Process. Second FIR for part of same amount already covered in first FIR is not maintainable under Section 482 CrPC and Article 226 of Constitution.

The petitioner, Dayanand G. Narvekar, was the President of the Goa Cricket Association (GCA) during 2006-2007. The Board of Control for Cricket in Ind...

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High Court of Bombay Hears Writ Petition Seeking Quashing of Order and Reference under Section 92BA(i) of Income Tax Act, 1961. Petitioner challenges classification of three transactions as Specified Domestic Transactions based on related party and expenditure definitions.

The petitioner, HDFC Bank Ltd., a banking company, filed a writ petition under Article 226 challenging an order and reference passed by the Assistant ...