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Bombay High Court Allows Writ Petition for 3rd Financial Upgradation Under MACPS — Petitioner Denied Benefit Despite 30 Years of Service. Court holds that Time Bound Promotional Scheme benefits cannot be set off against MACPS upgradations as they are separate schemes with different objectives.

The Petitioner, Govind R. Mashelkar, was initially appointed as a Round Forester on 02.12.1974 in the Forest Department of Government of Goa. He was p...

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Bombay High Court Allows Appointment of Arbitrator Under Section 11(6) of Arbitration and Conciliation Act, 1996 Despite Prior Termination of Arbitral Mandate. Court Holds That Right to Seek Appointment Is Not Extinguished by Termination Where Dispute Remains Unresolved.

The applicant, M/s. Strongwell Construction Company, a partnership firm, filed an application under Section 11(6) of the Arbitration and Conciliation ...

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Bombay High Court Upholds Trial Court's Order to Try Jurisdiction as Preliminary Issue in Contract Dispute. Exclusive jurisdiction clause in contract designating Mumbai courts does not automatically oust territorial jurisdiction of Aurangabad court without proper adjudication.

The petitioner, M/s Ghai Construction, filed a suit (Spl. C. S. No. 276 of 2009) in the Civil Court at Aurangabad for recovery of Rs. 652.06 Lakhs fro...

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Bombay High Court Allows CSR Expenditure Deduction Under Section 37(1) of Income Tax Act, 1961 — CSR Expenditure Held to Be Incurred Wholly and Exclusively for Business Purposes. Reassessment Notice Under Section 148 Quashed as Based on Change of Opinion.

The petitioner, Voltas Limited, a company engaged in air conditioning and refrigeration business, filed its return of income for Assessment Year 2015-...

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Bombay High Court Acquits Accused in POCSO Case Due to Inconsistent Testimony and Lack of Corroboration. Consent of Minor Victim Not Valid, but Prosecution Failed to Prove Penetrative Sexual Assault Beyond Reasonable Doubt.

The appellant, Ketan Sanjay Kokate, was convicted by the Special Judge, POCSO, Pune for offences under Section 376 IPC and Section 3 punishable under ...

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Bombay High Court Allows Appeal by Revenue in Central Excise Case — Notification No.42/98 CE (NT) Held Valid. Tribunal Erred in Holding Notification Ultra Vires for Lack of Previous Publication Under Section 3A of Central Excise Act, 1944.

The appeal was filed by the Commissioner of Central Excise, Mumbai against the order of the Customs, Excise & Service Tax Appellate Tribunal (West Zon...

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Bombay High Court Quashes Cess Demand Against Small Scale Unit in MIDC Area for Lack of Jurisdiction. NMMC Cannot Levy Cess on Industrial Premises Outside Its Municipal Limits Under Section 127 of the Bombay Provincial Municipal Corporations Act, 1949.

The petitioners, M/s Sargam Foods Pvt. Ltd. and its director, challenged the order dated 29th November 2007 passed by the Cess Officer of the Navi Mum...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act, 1961 for Lack of Reason to Believe — Amount Received on Retirement from Partnership Firm Held to be Capital Receipt Not Chargeable to Tax.

The petitioners, Prashant S. Joshi and Dattaram Shridhar Bhosale, were partners in a real estate development partnership firm. They retired from the p...