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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Search Results for "credited"

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High Court

Bombay High Court Dismisses Petition Challenging Modification of Group Secretaries' Service Conditions — State Government's Power to Modify Policy Upheld. The Court held that the Government Resolution dated 15 March 2022, which modified the earlier directive of 6 December 2010 regarding payment of service charges to Group Secretaries, was valid and within the State's policy-making authority.

18 Dec 2023

The petitioner, Solapur District Co-operative Group Secretaries Association, filed a writ petition seeking implementation of the State Government's di...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Mere Change of Opinion Without New Tangible Material, Violating Section 147 Proviso.

17 Jan 2022

The petitioner, Macrotech Developers Limited (successor to Palava Dwellers Pvt. Ltd.), challenged a notice dated 27 March 2019 issued under Section 14...

High Court

Bombay High Court Quashes Section 201 Notice Against Petitioner in Income Tax TDS Case — No Payment Made to Non-Resident, No Obligation to Deduct Tax Under Section 195 of the Income Tax Act, 1961. The court held that the Income Tax Officer lacked jurisdiction to treat the petitioner as an assessee in default for non-deduction of tax on share purchase where no sum was paid or credited.

26 Feb 2022

The petitioner, Ingram Micro Inc., a company incorporated in the USA, challenged the jurisdiction of the Income Tax Officer (International Taxation) t...

High Court

Bombay High Court Upholds Life Conviction for Rape of Minor Under POCSO Act — Victim's Testimony Found Credible Despite Lack of Medical Evidence of Penetration. The court held that the sole testimony of the victim is sufficient to prove penetrative sexual assault under Section 4 of the Protection of Children from Sexual Offences Act, 2012, and absence of medical evidence does not discredit the prosecution.

24 Feb 2022

The appellant, Ramesh Tukaram Vavekar, was convicted by the Special Judge, Greater Bombay, in POCSO Special Case No.8 of 2016 for the offence punishab...

High Court

Bombay High Court Dismisses Petition of Bank Employee Seeking Withdrawal of Voluntary Retirement. Employee's Application for Withdrawal After Acceptance of Resignation Not Maintainable as Per Service Regulations.

25 Mar 2022

The petitioner, Sadiq Shafi Qureshi, was serving as an Assistant Manager with the erstwhile Corporation Bank (now merged with Union Bank of India). He...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion. Notice under Section 148 of Income Tax Act, 1961 for reassessment of derivative transaction loss set aside as Assessing Officer had already examined the issue during original assessment.

22 Apr 2022

The petitioner, Shrikant Phulchand Bhakkad (HUF), through its Karta, filed a writ petition under Article 226 of the Constitution of India challenging ...

High Court

Bombay High Court Upholds University Tribunal's Order in Part — Lecturer's Appointment Without NET/SET or Ph.D. Held Invalid, but Salary for Work Done Granted. Minority Institution's Right to Administer Does Not Extend to Appointing Ineligible Candidates Under Maharashtra Universities Act, 1994.

4 May 2022

The judgment concerns two writ petitions arising from an order of the University and College Tribunal, Aurangabad, in Appeal No. BAMU-02/2013. The Hin...

High Court

Bombay High Court Allows GST Refund Claim for Export of Services, Holds That Unjust Enrichment Provisions Do Not Apply When Tax Incidence Is Not Passed On to Any Person in India. The Court interpreted Section 54(8)(d) of CGST Act, 2017 and held that in case of export of services, the foreign client is not a 'person' for the purpose of unjust enrichment, and the refund cannot be rejected on that ground.

9 Jun 2022

The petitioner, Jar Productions Private Limited, is a company incorporated under the Companies Act, 2013, engaged in providing production services to ...

High Court

High Court of Bombay Dismisses Revenue's Challenge to Refund Order in Favor of Vodafone Idea Limited Due to Alternative Remedy and Delay. The court held that the Revenue's writ petition was not maintainable as an alternative remedy of revision under Section 35A of the Central Excise Act, 1944 was available, and the petition was barred by delay and laches.

4 Jul 2022

The case involves two writ petitions: one filed by Vodafone Idea Limited seeking implementation of a refund order, and another filed by the Revenue ch...

High Court

Bombay High Court Allows Appeal in Income Tax Bad Debt Deduction Case — Tribunal Erred in Rejecting Claim Under Section 36(1)(vii) of Income Tax Act, 1961. The court held that once the assessee writes off a debt as irrecoverable in its books, the condition for deduction is satisfied, and the Assessing Officer cannot substitute his own opinion.

18 Jul 2022

The appellant, M/s. L.K.P. Merchant Financing Ltd., a Public Limited Company registered as a Non-Banking Finance Company engaged in lease finance, fil...

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