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Bombay High Court Allows Assessee's Appeal for Full Deduction of Roof Repair Expenditure Under Section 37(1) of Income Tax Act, 1961. Expenditure incurred by tenant on replacement of common roof held to be revenue expenditure allowable in entirety as commercial expediency.

The appellant, Danesh A. Irani, an assessee under the Income Tax Act, 1961, filed an appeal against the order of the Income Tax Appellate Tribunal (IT...

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Bombay High Court Allows Claim Petition Beyond Limitation in Motor Accident Case — Tribunal Has Power to Entertain Delayed Claim After Omission of Section 166(3). The Court held that the omission of Section 166(3) does not affect pending claims and the Tribunal retains inherent power to condone delay.

The petitioner, Kum. Jyoti Manohar Shetye, a socially engaged citizen employed with the Bombay Port Trust, participated in a bicycle ride from Mumbai ...

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Bombay High Court Dismisses Writ Petition Challenging Bank's Possession Under SARFAESI Act — Alternative Remedy Before DRT Must Be Exhausted. Writ Petition Not Maintainable as SARFAESI Act Provides Complete Mechanism for Aggrieved Persons Under Section 17.

The petitioners, Dr. Anil Nandkishor Tibrewala and his wife, owned a flat in Mumbai. They had mortgaged the flat to Jammu and Kashmir Bank Ltd. (respo...

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Bombay High Court Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

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Arbitration Law Explained: Supreme Court on Existence and Validity of Arbitration Agreement (2026 Judgment)

he case involved a dispute between the parties regarding the applicability and validity of an arbitration clause contained in the agreement. The High ...

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High Court Dismisses Bank's Revision in SARFAESI Act Suit — Civil Court Jurisdiction Not Barred. Suit for Declaration and Injunction Regarding Personal Guarantee Held Maintainable as It Does Not Relate to Enforcement of Security Interest Under Section 34 of SARFAESI Act.

The case involves a civil revision application filed by Allahabad Bank against an order of the Joint Civil Judge, Junior Division, Nagpur, rejecting t...

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High Court of Bombay Allows Insurance Company's Appeal in Own Damage Claim Case Due to Lack of Jurisdiction of Motor Accidents Claims Tribunal. Claim for damage to insured vehicle is not maintainable under Section 166 of Motor Vehicles Act, 1988 as it is a contractual claim.

The case involves an appeal by the United India Insurance Company against an award of the Motor Accidents Claims Tribunal at Aurangabad. The Tribunal ...

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WRIT PETITION NO. 5204 OF 2019

The present writ petition was filed by six petitioners, including two public limited companies and four individuals, challenging an order dated 30.05....

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Bombay High Court Dismisses Management's Writ Petitions Challenging Reinstatement of Untrained Teachers. Termination Held Illegal Under Section 5(2) of Maharashtra Employees of Private Schools Act, 1977, as Management's Objections Were Technical and Unsubstantiated.

The High Court of Judicature at Bombay, Nagpur Bench, heard three writ petitions filed by the management of a school challenging orders of the School ...