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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

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High Court

Bombay High Court Quashes Premature Retirement Order Against Employee in National Textile Corporation — Violation of Natural Justice and Lack of Application of Mind. Order Set Aside as Corporation Failed to Consider Employee's Representation and Did Not Follow Its Own Premature Retirement Scheme.

30 Jun 2005

The petitioner, Vasant Lalchand Shah, joined the National Textile Corporation (NTC) in December 1978 as a Weaving Master. He had prior experience of o...

High Court

Bombay High Court Allows Winding Up Petition Under Sections 433(e) and 434 of Companies Act, 1956 for Non-Payment of Debt Despite Dishonour of Cheques and Pending Criminal Complaints. The court held that the company is deemed unable to pay its debts under Section 434(1)(a) and ordered winding up, rejecting the argument that pending proceedings under Section 138 of the Negotiable Instruments Act, 1881 constitute a bona fide dispute.

1 Apr 2005

The petitioner, M/s. Rasiklal Ratilal and M/s. Rasiklal Ratilal Trading P. Ltd., filed two company petitions under Sections 433(e) and 434 of the Comp...

High Court

Madras High Court Dismisses Revenue's Appeal in Textile Mill Machinery Replacement Case - Expenditure on Replacement of Old Machinery with Modern Equivalents Held Revenue Expenditure Under Section 37(1) of Income Tax Act, 1961. The court applied the enduring benefit test and functional utility test to determine that the new machinery did not create a new asset but merely replaced existing machinery.

9 Apr 2026

The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) allowing the assessee, M/s. ...

High Court

Madras High Court Allows Revenue's Appeal in Part on Replacement of Machinery and Depreciation Issues Under Income Tax Act, 1961. Expenditure on Replacement of Entire Machinery is Capital Expenditure; IFCI Adjustment Not Actual Payment Under Section 43AB; Full Depreciation on Dumpers Requires Evidence of Use.

22 Jan 2025

The appeal was filed by the Commissioner of Income Tax, Madurai, against the order of the Income Tax Appellate Tribunal, Madras 'C' Bench, dated 26.12...

Supreme Court

Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

23 Mar 2022

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

Supreme Court

Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

1 Sep 2020

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

Supreme Court

Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

1 May 2020

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

High Court

Bombay High Court Quashes Process in NI Act Complaint Due to Bar Under SICA Section 22A. Proceedings under Section 138 of Negotiable Instruments Act, 1881 cannot continue against a sick company without BIFR consent.

9 Jul 2019

The petitioners, a company and its directors, challenged the order dated 20.04.2018 passed by the 25th Joint Civil Judge (Junior Division) and Judicia...

High Court

Bombay High Court Partially Allows Arbitration Petition Challenging Award in Construction Contract Dispute — Holds Arbitrator's Findings on Delay and Liquidated Damages Suffer from Patent Illegality and Perversity. The court set aside the award of liquidated damages under Section 34 of the Arbitration and Conciliation Act, 1996, finding that the arbitrator ignored the back to back nature of the contract and evidence that the respondent had been granted extension of time by the principal employer without levy of liquidated damages.

14 Dec 2018

The case involves an arbitration petition filed by Punj Lloyd Ltd. (petitioner) challenging an arbitral award dated 31 August 2012 passed by a sole ar...

High Court

Bombay High Court Allows Appeal in Workmen's Compensation Case for Interest from Date of Accident. Employer and Insurer Held Liable to Pay Interest Under Section 4A of Workmen's Compensation Act, 1923 from the Date of Accident, Not from the Date of Order.

27 Sep 2017

The appellant, a workman, filed an application under Section 22 of the Workmen's Compensation Act, 1923 claiming compensation of Rs.2,67,252/- for inj...

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