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Bombay High Court Allows Petitions Challenging Seizure of Vehicles Under Maharashtra Prohibition Act, 1949 — Held That Seizure Without Notice and Hearing Violates Principles of Natural Justice and Section 105 of the Act Requires Show-Cause Notice Before Confiscation.

The judgment concerns a batch of writ petitions filed by owners of vehicles that were seized by the State Excise Department under Section 105 of the M...

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Gujarat High Court Allows Condonation of 718-Day Delay in Filing Appeal by Superintending Archaeologist in Land Acquisition Reference Cases. Delay Condoned Subject to Costs of Rs. 15,000 per Application Under Section 5 of Limitation Act, 1963.

The High Court of Gujarat at Ahmedabad, presided over by Honourable Mrs. Justice M. K. Thakker, delivered a common oral judgment on 16/01/2026 in a ba...

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Supreme Court Clarifies Scope of Merger Control Disclosure Obligations and Limits of CCI's Powers After Approval. The Court Emphasizes That CCI's Authority Must Be Traced to the Act and That Disclosure Must Present the Transaction in Substance.

The case arises from an appeal under Section 53T of the Competition Act, 2002, filed by Amazon.com NV Investment Holdings LLC before the Supreme Court...

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Bombay High Court Dismisses Petitions Challenging Consent Decree in Specific Performance Suit. Consent Decree Held Binding and Not Open to Challenge in Execution Proceedings Without Proper Pleading of Fraud.

The judgment concerns two writ petitions filed by different parties challenging the execution of a consent decree passed in a suit for specific perfor...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case, Allows Additional Deduction Claim Without Revised Return. Assessee's claim for deduction under Section 43B of Income Tax Act, 1961, though not made in original return, is admissible before appellate authorities.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) which upheld the assessee's...

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Bombay High Court Construes Will Provisions Under Indian Succession Act to Determine Nature of Bequests. The Court Examined Whether Bequests to Daughter Were Absolute or Held in Trust for Minor Granddaughter Until Majority.

This group of five appeals before the Bombay High Court concerned the construction of the last will and testament of one Pilloo M. Ghaswala. The testa...