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Bombay High Court Allows Revenue's Appeal in Income Tax Case Regarding Redemption Fine as Business Expenditure. Redemption fine of Rs. 75,00,000 paid for unauthorized import of almonds held allowable as business expenditure under Section 37 of the Income Tax Act, 1961.

The appeal was filed by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the asses...

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High Court of Bombay Dismisses Criminal Appeal Challenging Conviction Under NDPS Act for Possession of Mandrax Tablets Upholding Admissibility of Chemical Analyser's Report Under S.293 CrPC. Non-examination of Chemical Analyst Not Fatal Owing to S.36-C NDPS Act Incorporating CrPC Provisions.

The appellant was convicted by the Special Court under NDPS Act for possession of mandrax tablets (methaqualone), totaling 103 kg, found on two occasi...

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Bombay High Court Allows Impleadment of Assignee in Execution Proceedings Despite Right of Pre-emption Claim. Assignee of share in suit property entitled to be brought on record under Order 1 Rule 10 CPC, independent of pre-emption rights under consent terms.

The applicant, Nipun Thakkar, filed Chamber Summons No. 524 of 2013 seeking impleadment as a party in Execution Application (L) No. 370 of 2012 in Sui...

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Bombay High Court Dismisses Tenants' Petition Against Dismissal of Application to Set Aside Decree in Eviction Suit. Decree Passed Not Ex-Parte but Under Order XVII Rule 2 CPC, as Defendants Had Appeared Earlier and Failed to Appear at Subsequent Hearings Without Sufficient Cause.

The dispute arose from an eviction suit filed by Kshtriya Dnyati Sabha, a registered public trust under the Bombay Public Trust Act, 1950, against the...

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High Court of Karnataka Recalls Earlier Conviction Order and Re-Hears Appeal on Maintainability of Section 378(4) Cr.P.C. in Cheque Dishonour Case. Court Addresses Whether Second Appeal Lies Against Acquittal by First Appellate Court Under Negotiable Instruments Act.

This criminal appeal under Section 378(4) of the Code of Criminal Procedure, 1973 arose from a cheque dishonour complaint under Section 138 of the Neg...