Search Results for "Rule 330"

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Bombay High Court Quashes Reassessment Notices for Lack of Reasonable Belief of Income Escapement — Section 148 Income Tax Act, 1961. Reopening of assessments based on mere change of opinion without tangible material is invalid.

The petitioner, Amar Hotchand Nagpal, a finance and estate broker, challenged three notices dated 23rd September 1997 issued under Section 148 of the ...

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High Court of Bombay at Goa Allows Appeal in Part Regarding Computation of Deduction Under Section 80HHC of Income Tax Act, 1961 — Receipts from Hire of Barges, Proceeds of Services, Repairs of Vessels, and Extraction Charges Held Part of Total Turnover for Export Deduction.

The appellant, Sesa Goa Ltd., is a company engaged in the business of mining and export of iron ore. For the assessment year 1996-1997, the appellant ...

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Bombay High Court Partially Allows Petition Against Interim Maintenance Award in Matrimonial Dispute — Reduces Maintenance for Wife and Child Based on Income and Needs Assessment. The court held that interim maintenance must be based on actual income and needs, not on allegations of media trial.

The petitioner, Om Prakash Puri, challenged the order dated 25 September 2013 passed by the Family Court at Bandra, which awarded interim maintenance ...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Reopening Based on Change of Opinion Without Fresh Material Held Invalid Under Section 147 of the Income Tax Act, 1961.

The petitioner, M/s. Bharat Bijlee Limited, challenged a notice dated 12.10.2012 issued under Section 148 of the Income Tax Act, 1961, and an order di...

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Bombay High Court Confirms Death Sentence for Accused No.1 and Life Imprisonment for Accused No.2 in Murder and Robbery Case. The court upheld the conviction under Sections 302 and 392 IPC based on circumstantial evidence including last seen theory and recovery of stolen articles.

The case involves the murder of Vijayatai Vitthalrao Pund, a 75-year-old woman, who was the mother of PW1 Sunil, a practicing lawyer. The incident occ...

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Bombay High Court Allows Customs Appeal Against CESTAT Order Reducing Redemption Fine and Penalty Without Reasons. Tribunal's reliance on non-binding precedent from another bench held improper as it ignored its own earlier order.

The Commissioner of Customs (General), Mumbai, filed an appeal under Section 130 of the Customs Act, 1962 against the order of the Customs, Excise and...