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Bombay High Court Upholds Constitutional Validity of Section 50C of Income Tax Act, 1961 in Stamp Duty Dispute. Development Agreement Stamp Duty Based on Ready Reckoner Rate Upheld; Section 50C Not Ultra Vires.

The petitioner, Bhatia Nagar Premises Cooperative Society Limited, is a cooperative society that owns land with a building. It entered into a Developm...

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Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...

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Bombay High Court Upholds Conviction of Two Accused in Murder Case Based on Eyewitness Testimony and Medical Evidence. Common Intention Under Section 34 IPC Established for Murder and Attempt to Murder in Family Land Dispute.

The case arises from a family land dispute between the Gholap family. The complainant and accused Nos. 1 and 2 are from the same original Gholap famil...

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Bombay High Court Upholds Conviction of Two Accused for Murder in Drainage Dispute Case. Common Intention Established for Assault with Sticks and Axes Under Section 302 r/w 34 IPC.

The case arises from a dispute between two families over drainage water flowing from a cement road. About six months prior to the incident, there was ...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Sanctions Amalgamation Scheme Under Sections 391-394 of Companies Act, 1956 — No Objections Raised by Regional Director or Official Liquidator. Court Held Scheme Fair and Reasonable and Not Contrary to Public Interest.

The Bombay High Court, exercising its ordinary original civil jurisdiction, considered two company petitions filed under sections 391 to 394 of the Co...

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Bombay High Court Dismisses Suit for Declaration of Title and Possession in Property Dispute Between Brothers. Consent Decree and Subsequent Transfers Bar Reopening of Title Under Section 9A CPC.

The plaintiff, Naresh Lachmandas Aswani, filed a suit against his brother Haridas (defendant no.1) and two companies (defendant nos.2 and 3) seeking a...

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Bombay High Court Dismisses Second Appeals in Property Partition Suit, Upholding Concurrent Findings of Courts Below. Family Property Partition Decree Confirmed as No Substantial Question of Law Arises Under Section 100 CPC.

The judgment pertains to two second appeals arising from a partition suit concerning family property. The appellant in Second Appeal No.164 of 2002, B...