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Bombay High Court Dismisses Revenue's Appeal in Ship Breaking Scrap Addition Case. ITAT's deletion of addition upheld as based on proper appreciation of evidence and industry practice.

The case involves an appeal by the Commissioner of Income Tax (Revenue) under Section 260A of the Income Tax Act, 1961, against an order of the Income...

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Bombay High Court Dismisses Petition Challenging Belated Production of Power of Attorney in Civil Suit. Foundational Pleadings Not Required at Production Stage; Trial Court's Discretion Upheld with Costs.

The petitioners, legal heirs of the original deceased defendant no.1 in Special Civil Suit No.222/2009, challenged the trial court's order dated 29.07...

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Bombay High Court Dismisses Appeal Against Consent Decree as Not Maintainable Under Section 96(3) CPC. Appeal Against Consent Terms Recorded Under Order 23 Rule 3 CPC Is Barred by Law.

The case involves an appeal filed by Girja Shankar G. Gupta and others against an order of a learned Single Judge of the Bombay High Court dated 18 Ju...

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Arbitration Law Explained: Supreme Court on Existence and Validity of Arbitration Agreement (2026 Judgment)

he case involved a dispute between the parties regarding the applicability and validity of an arbitration clause contained in the agreement. The High ...

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Bombay High Court Dismisses Petitions Challenging Striking Off Written Statements in Commercial Suit — Time Limit of 120 Days Under Order VIII Rule 1 CPC and Section 16 of Commercial Courts Act, 2015 Is Mandatory and Cannot Be Extended.

The judgment arises from two writ petitions filed by defendants in a commercial suit instituted by Tata Steel Ltd. (respondent) for recovery of amount...

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Bombay High Court Dismisses Challenge to Impleadment of Subsequent Purchasers in Partition Appeal. Order 1 Rule 10 CPC allows joinder of parties whose presence is necessary for effective adjudication, even if purchase is during pendency of litigation under Section 52 of Transfer of Property Act, 1882.

The petitioners, original plaintiffs in a partition suit, filed Regular Civil Suit No.268/2008 seeking half share in suit lands bearing Gat No.151 and...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reasons to Believe Income Escaped Assessment. Reassessment Based on Change of Opinion Regarding Cost of Acquisition Under Section 55(2)(b)(ii) is Invalid.

The petitioner, J.B. Amin & Brothers (HUF), owned land at Aurangpura, Aurangabad, purchased by late Balubhai Amin for Rs.1,80,000. After his death in ...