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Bombay High Court Dismisses Petition Challenging Forfeiture of Remission for Prisoner Who Escaped from Open Prison. Rule 22(i) of Maharashtra Prisons (Remission System) Rules, 1962 held not violative of Article 14 as it applies uniformly to all prisoners who escape or attempt to escape.

The petitioner, Shalik Maruti Kowe, was convicted for murder under Section 302 of the Indian Penal Code on 23 June 1997 and sentenced to life imprison...

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High Court Dismisses Writ Appeals by Appellant Challenging Land Acquisition for APMC Mega Market -- Acquisition Upheld Under Land Acquisition Act, 1894 and Karnataka Amendment Act 33/1991

Appellant filed writ appeals against the dismissal of its writ petitions challenging land acquisition for an APMC Mega Market. The Trust owned lands i...

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Bombay High Court Allows Writ Petition Quashing Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Assessment Year 2004-05. Mere Change of Opinion Cannot Justify Reopening When All Material Facts Were Disclosed During Original Assessment Under Section 143(3).

The petitioner, Shri Mahila Griha Udyog Lijjat Papad, a society registered under the Societies Registration Act, 1960 and the Bombay Public Trust Act,...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Cash Credit Case — Upholds Addition Under Section 68 Despite Rejection of Books for Gross Profit. Books of Account Can Be Partially Relied Upon for Different Additions Even After Rejection Under Section 145(3) of Income Tax Act, 1961.

The appeal arose from a challenge to an addition of Rs.2,26,000 made under Section 68 of the Income Tax Act, 1961, as unexplained cash credits. The ap...

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Bombay High Court Quashes FIR Against Ex-Chief Minister and MLA in Prison Assault Case Due to Bar Under Prisons Act, 1894. Alleged Offences Committed Inside Notified Temporary Prison Must Be Dealt With Under Special Statute, Not General Criminal Law.

The Bombay High Court allowed two applications under Section 482 of the Code of Criminal Procedure, 1973 filed by accused No. 1 (an ex-Chief Minister)...

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Bombay High Court Considers Whether Notification 14/2010-ST is Clarificatory for Service Tax on Drilling Rigs in Continental Shelf. Appeal Admitted on Questions of Territorial Applicability of Service Tax to Offshore Drilling Services Under Finance Act, 1994.

The appellant, M/s. Greatship (India) Ltd., entered into contracts with ONGC in February and May 2009 to provide offshore drilling services using hire...

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Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...