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Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...

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Bombay High Court Quashes Attachment and Sale of Residential Bungalow in Income Tax Recovery Proceedings. Order Beyond Limitation Period Under Rule 68B(3) of Second Schedule and Non-Compliance with Proclamation Requirements Render Sale Invalid.

The case involved a writ petition under Article 226 of the Constitution of India challenging the attachment and proposed sale of a residential bungalo...

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Bombay High Court Hears Writ Petition Challenging Attachment and Proposed Sale of Residential Bungalow under Income Tax Act, 1961, on Ground of Limitation. Petitioner Contends That Tax Recovery Officer's Action Is Time-Barred Under Rule 68B of Second Schedule.

The petitioner, a 60-year-old Indian citizen, filed a writ petition under Article 226 of the Constitution of India seeking to quash and set aside the ...

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Bombay High Court Addresses Section 11 Application for Appointment of Arbitrator; Validity of 20% Claim Cap Clause Under Scrutiny. The Court Examines Whether a Contractual Condition Limiting Arbitration to Claims Not Exceeding 20% of Contract Value Is Arbitrary and Discriminatory.

The dispute arose from a contract dated 7 May 2018 between a contractor and the Central Railways for the preparation of design and structural drawings...

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High Court of Bombay Adjudicates Section 34 Petition Against Arbitral Award in Commercial Dispute. Termination of Services Agreement by State Assembly Secretariat Held Illegal by Arbitrator; Court's Decision on Frustration and Party Distinctness Not Available in Provided Excerpt.

Background: The dispute arose from an agreement dated 5 December 2015 between the Uttar Pradesh Legislative Assembly (UPLA) Secretariat and Tata Consu...

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Bombay High Court Considers Notice of Motion for Rejection of Plaint in Trust Suit Under Order VII Rule 10A CPC. The Court Examines Whether Non-Compliance with Order VII Rule 10A CPC and Limitation Bar the Freshly Filed Suit.

The matter arose from a Notice of Motion taken out by defendant no.7 in a trust dispute suit pending before the Bombay High Court. The plaintiff claim...