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Bombay High Court Allows Revenue Appeal in Income Tax Case — Payment to Retiring Partners Held Capital Expenditure. Amount of Rs.1,34,678 paid to retiring partners under Memorandum of Understanding is capital expenditure not deductible as revenue expenditure.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal. The assessee, Mandovi Hotel Pvt....

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Bombay High Court Acquits Accused in Murder Case Due to Insufficient Circumstantial Evidence. Conviction under Section 302 IPC for strangulation of a sex worker set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Jaydeep @ Papya Rajanikant Bhate, was convicted by the trial court for the murder of Sapna, a sex worker, under Section 302 of the Indi...

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Bombay High Court Dismisses Plaintiff's Claim for Short-Landed Cargo Due to Lack of Evidence and Limitation. The court held that the plaintiff failed to prove that the consignment was loaded on board the vessel and that the suit was barred by limitation under the Indian Carriage of Goods by Sea Act, 1925.

The plaintiff, Wallace Pharmaceuticals Pvt. Ltd., filed a suit for recovery of US$154,000 representing the CIF value of 40 drums of Lincomycin HCL BP ...

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Bombay High Court Holds City Civil Court is District Court Under Mental Health Act, 1987 — Reference to Larger Bench Resolved. The High Court in its Ordinary Original Civil Jurisdiction is not the District Court for the purposes of the Mental Health Act, 1987.

The case involved a reference to a larger bench to resolve a conflict between two learned single judges of the Bombay High Court regarding the interpr...

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Bombay High Court Dismisses Writ Petition Challenging MPCB Closure Order for Violation of Environmental Norms. Petitioner's failure to obtain valid consent to operate under Water and Air Acts justifies closure for operating without environmental clearance.

The petitioner, Green Gene Enviro Protection and Infrastructure Limited, filed a writ petition under Article 226 of the Constitution of India before t...

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Bombay High Court Dismisses Petition Challenging SEBI Recovery Proceedings and Civil Imprisonment Order for Non-Payment of Dues. Recovery Officer's Order for Arrest and Detention of Defaulter Under Section 28A of SEBI Act, 1992 Upheld as Valid Exercise of Powers.

The petitioner, Vinod Hinigorani, filed a writ petition under Article 226 of the Constitution of India challenging the validity of orders dated 18.12....