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High Court of Judicature at Bombay Quashes Demand Notice Issued to Former Director for Recovery of Company's Customs Dues. Director Not Personally Liable for Tax Arrears Under Section 142 of Customs Act, 1962, Absent Statutory Provision.

The case involved a writ petition filed by Purshottam Das Gupta, an 86-year-old former director of Sujata Verbatim Limited (later known as PDG Infotec...

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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Supreme Court Allows Union of India's Appeals in MACP Scheme Financial Upgradation Dispute. Modified Assured Career Progression Scheme Entitles Employees to Next Higher Grade Pay, Not Grade Pay of Next Promotional Post.

The Supreme Court considered a batch of appeals filed by the Union of India against orders of various High Courts and Central Administrative Tribunals...

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Gujarat High Court Dismisses Appeals by District Panchayat in Failed Sterilization Cases, Upholds Compensation for Unwanted Child. Negligence in Tubectomy Operation Leads to Liability for Maintenance of Child Born After Failed Procedure.

The case involves three Second Appeals filed by the Patan District Panchayat and others against a common judgment of the Appellate Court in a suit for...

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Gujarat High Court Allows Appeals in Recovery Suits, Holding That Suits Against Guarantors Were Barred by Limitation. The court held that limitation for suit against guarantor runs from date of default by principal debtor, not from date of guarantee, under Article 55 of Limitation Act, 1963.

The case involves three first appeals arising from a common judgment and decree passed by the City Civil Judge, Court No. 11, Ahmedabad, in Civil Suit...

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Bombay High Court Dismisses Appeal Against Refusal to Injunction Bank Guarantee Invocation in Development Dispute. Court holds that bank guarantee is an independent contract and injunction can only be granted on grounds of fraud or irretrievable injustice, not mere breach of underlying contract.

The appeal arose from a commercial suit where the appellant, Kryshnajay Developers Pvt. Ltd., sought a temporary injunction to restrain the respondent...

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Bombay High Court Allows Writ Petition of Laboratory Assistant Against Reversal of Absorption Order. Education Department Cannot Unilaterally Revoke Absorption of Surplus Employee Without Following Due Process Under MEPS Act, 1981.

The petitioner, Rizwan Hawaldar Khan, was employed as a Laboratory Assistant with the Fourth Respondent, an aided institution. The school sought to ch...