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Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal Against Bangalore ITAT Order Lies Only Before Karnataka High Court Under Section 260A of Income Tax Act, 1961.

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune (the Revenue) under Section 260A of the Income Tax Act, 1961, challen...

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High Court Dismisses Commercial Appeal by Appellant Against Order Rejecting Return of Plaint Application -- Maintainability Under Commercial Courts Act, 2015 and CPC -- Jurisdiction Dispute in Commercial Suit

The High Court dismissed a commercial appeal filed against an order rejecting an application under Order VII Rule 10 of CPC seeking return of plaint o...

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Bombay High Court Allows Writ Petition in Entry Tax Case — Pre-deposit Condition for Appeal Not Applicable When Entire Tax is Disputed. Section 28(3)(a) of Goa Tax on Entry of Goods Act, 2000 requires pre-deposit only of tax 'not disputed' in appeal, not disputed tax.

The petitioner, M/s. West Coast Ingots Pvt. Ltd., a company incorporated under the Companies Act, 1956, was served a demand notice under the Goa Tax o...

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Court Considers Maintainability of Commercial Appeal in Summary Suit Under Commercial Courts Act — Order on Summons for Judgment Challenged as 'Judgment' Under Section 13(1A). Transitional Provisions and Assignment Orders Examined for Pending Suits Transferred to Commercial Division.

The Commercial Appeal arose from an order passed by a learned Single Judge of the Commercial Division of the Bombay High Court in Summons for Judgment...