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Bombay High Court Allows Writ Petition Challenging Excise Authority's Refusal to Renew Liquor License in Partnership Dispute. Partnership Dissolution Upon Death of Partner Under Section 42(c) of Indian Partnership Act, 1932 Bars Substitution Without Consent of Surviving Partner.

The case involves a dispute over a partnership liquor license originally obtained jointly by Namdeo Chonde (father of the petitioner) and Nivrutti Shi...

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High Court of Bombay at Goa Allows Tax Appeal in Part on Demurrage Disallowance and Education Cess Deduction — Demurrage paid to non-resident buyers not taxable under section 172 of Income Tax Act, 1961 as occasional shipping; Education Cess allowable as deduction in year of payment.

The judgment concerns two tax appeals filed by Sesa Goa Limited against the Joint Commissioner of Income Tax, Range 1, Panaji Goa, arising from assess...

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Bombay High Court Quashes Reopening Notice Under Section 148 for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion on Exemption Under Section 10(38) of Income Tax Act, 1961 is Invalid.

The Petitioner, General Insurance Corporation of India, a public sector general insurance company, filed a return of income for Assessment Year 2006-0...

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Bombay High Court Dismisses Writ Petition Challenging Transfer Orders of MSEDCL Employees — Transfer Policy Upheld as Binding. Allegations of Mala Fides Not Entertained Without Impleading the Officer.

The petitioners, employees of Maharashtra State Electricity Distribution Company Ltd. (MSEDCL), challenged their transfer orders issued by the company...

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Bombay High Court Examines Challenge to SEBI Special Court's Rejection of Compounding Application Under Section 24A of SEBI Act. Writ Petition Filed Against Order Denying Compounding of Offence Under Section 24(2) for Non-Payment of Penalty Without SEBI Consent.

The case involved a criminal writ petition filed by N.H. Securities Ltd. and its directors seeking to quash an order of the SEBI Special Court that ha...

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Bombay High Court Examines Writ Petition Against Tribunal Order Denying MACP Benefits to Junior Engineers. Clause 2(b)(3) of GR 2010 and Prior Upgradation Under GR 1984 Are Central to Dispute Over Second Benefit Entitlement.

The petitioners, an association of subordinate service engineers and its members, challenged the order of the Maharashtra Administrative Tribunal dism...

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Bombay High Court Allows Public Interest Litigation Seeking Declaration That Governor Must Act on Council of Ministers' Advice for Legislative Council Nominations. Article 171(5) Nomination Power Held to Be Non-Discretionary and Governor Bound by Aid and Advice of Council of Ministers.

The Bombay High Court, in this public interest litigation, examined the constitutional powers of the Governor to nominate members to the Maharashtra L...