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Bombay High Court Dismisses Petition Challenging Rejection of Caveat in Execution Proceedings — Caveat Under Section 148A CPC Not Maintainable After Execution Application Is Filed. Court Holds That Assignee Decree-Holder Can Execute Decree Without Notice to Judgment-Debtor Under Order 21 Rule 16 CPC.

The petitioners, who are judgment-debtors in a pending execution application, filed a caveat under Section 148A of the Code of Civil Procedure, 1908 (...

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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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Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Lack of Proof of Income and Negligence. Claimant failed to establish monthly income and contributory negligence was not considered by Tribunal.

The appellant, National Insurance Co. Ltd., filed an appeal under Section 173 of the Motor Vehicles Act, 1988, challenging the judgment and award date...

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Bombay High Court Quashes Penalty Order in Cable Operator Entertainment Duty Case — Compounding Provision Misused as Adjudication Mechanism. Section 9A of Bombay Entertainments Duty Act, 1923 cannot be invoked for determining duty and penalty without a proper adjudication under Section 7.

The petitioner, Vimal Balbhim Nangane, was a cable operator in Mumbai Suburban District. The Collector issued a notice on 15 January 2004 alleging tha...

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High Court Allows Appeal in Income Tax Case: Consultancy Fees Received Abroad by Non-Resident Not Taxable in India. The court held that the assessee, a non-resident rendering services outside India, was not liable to tax on consultancy fees received abroad under Section 5(2) of the Income Tax Act, 1961.

The appellant-assessee, Sri Salil Punoos, was employed by M/s Best Foods Asia Ltd., Hongkong as Managing Director from 1997. During the relevant perio...

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Supreme Court Upholds Conviction of Senior Advocate for Criminal Contempt in Gujarat High Court Case. Scandalous Allegations Against Judiciary and Registry Constitute Criminal Contempt Under Section 2(c)(i) of Contempt of Courts Act, 1971.

The Supreme Court of India heard an appeal against the conviction of appellant, President of the Gujarat High Court Advocates' Association and a desig...

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Supreme Court Examines Constitutionality of Prohibitory Orders Under Section 144 CrPC Restricting Public Assembly. Judgment Clarifies That Reasonable Restrictions on Speech and Assembly Must Be Just, Fair and Reasonable Under Articles 19 and 21.

The Supreme Court initiated a suo motu criminal writ petition regarding the incident at Ramlila Maidan on 4-5 June 2011, involving the imposition of p...

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Bombay High Court Quashes Enhanced Demand in Electricity Theft Case — Appellate Authority Cannot Enhance Contract Demand Without Cross-Objection. Maximum demand for electricity charges cannot be increased by appellate authority in absence of cross-objection by the board under the Electricity Act, 2003.

The petitioner, M/s Ravi Steel Industries, a partnership firm, challenged two appellate orders passed by the Appellate Authority (respondent No.2) und...

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WRIT PETITION (CIVIL) NO. 943 OF 2021

The Supreme Court of India, in a combined proceeding, dealt with a batch of writ petitions, special leave petitions, and contempt petitions invoking A...