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Bombay High Court Allows Petition of Disabled Employee Against Private Company for Violation of Persons with Disabilities Act, 1995. Employer Directed to Re-Employ or Pay Compensation for Hearing Loss Acquired Due to Unsafe Work Environment.

The petitioner, Shree Satish Prabhakar Padhye, a person with hearing disability, filed a writ petition under Article 226 of the Constitution of India ...

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Bombay High Court Allows Assessees in Income Tax Reference Regarding Gold Bonds Profit as Capital Gain. Profit from sale of National Defence Gold Bonds held not taxable as business income under Income Tax Act, 1961, as transaction was not an adventure in the nature of trade.

The case involves three income tax references arising from a common order of the Income Tax Appellate Tribunal, Mumbai, for the assessment year 1980-8...

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Bombay High Court Dismisses Petitions Challenging Entertainment Duty on Amusement Park Admission Fee. Lumpsum Charge for Entry and Entertainment is Subject to Duty Under Bombay Entertainment Duty Act, 1923.

The petitioners, Pan India Paryatan Limited and its director, owned and operated an amusement park in Greater Bombay which opened to the public on 25t...

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Bombay High Court Quashes Interest Demand on Customs Duty for Provisional Assessment Prior to Amendment. Interest under Section 28AA of Customs Act, 1962 cannot be levied retrospectively for period before its insertion when provisional assessment under Section 18 did not provide for interest.

The petitioner, M/s. R. K. Chemicals, a proprietorship firm, imported a consignment of Mono Sodium Glutamate in 1996. There was a dispute regarding th...

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Bombay High Court Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

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Bombay High Court Quashes Inquiry Officer's Penalty Order for Lack of Jurisdiction in Misdescription of Cargo Case. Container Corporation of India's Inquiry Officer acted without authority under the Indian Railways Act, 1989 and the Railways (Punitive Charges for Misdescription of Goods) Rules, 2004.

The case involves two writ petitions arising from an order dated 10.09.2012 passed by an Inquiry Officer, Shri Srinivas Mudgerikar, appointed by the H...