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Bombay High Court Upholds Revenue Expenditure Classification for Technical Consultancy and Labour Housing in Income Tax Reference. Payments for feasibility studies and labour welfare held deductible as revenue expenditure under Income Tax Act, 1961.

The case pertains to an income tax reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue department. The assessee...

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Bombay High Court Allows Employer's Appeal in Part, Upholds Reinstatement but Reduces Back Wages to 25% in School Tribunal Termination Case. Employee's Cross-Appeal for Full Back Wages Dismissed as Termination Found Justified on Merits but Procedural Defect in Enquiry.

The case involves two Letters Patent Appeals arising from a dispute between an employer trust and an employee regarding termination of service. The em...

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Bombay High Court Quashes FIR in Cheating Case Due to Civil Nature of Dispute — Allegations of Cheating and Criminal Intimidation Not Made Out. Transaction Between Complainant and Service Centre Was Essentially Civil, No Criminal Intent Established Under Sections 420, 506 IPC.

The applicants, who are accused in FIR No.7/2015 registered at MIDC Police Station, Ahmednagar for offences under Sections 420 and 506 read with Secti...

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Bombay High Court Dismisses Petition Challenging Recognition of Trade Union Under Section 11 of MRTU & PULP Act. Membership Verification Based on Employer's Records Upheld as Proper.

The petitioner, Bharatiya Kamgar Sena, a trade union registered under the Trade Unions Act, 1926, challenged an order of the Industrial Court declarin...

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Bombay High Court Dismisses Customs Appeal by Patel Engineering Ltd in Import Misdeclaration Case. Confiscation of Goods and Penalty Upheld for Violation of Sections 111(d) and (m) of Customs Act, 1962.

The appellant, Patel Engineering Ltd, filed a Customs Appeal under Section 130 of the Customs Act, 1962, challenging the concurrent findings of the Ad...