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Bombay High Court Quashes VIDC Circular Imposing Unilateral Deduction of Income Tax at Source on Contractors Without Statutory Authority. Circular No. 9 dated 17.02.2020 directing deduction of TDS on gross value of works contract without considering provisions of Income Tax Act, 1961 held ultra vires.

The petitioner, M/s Musale Constructions, a partnership firm engaged in construction business, had been awarded various works contracts by the Vidarbh...

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Bombay High Court Quashes VIDC Circular Imposing 5% TDS on Contractors Without Statutory Authority. Circular No. 9 dated 17.02.2020 directing deduction of 5% TDS from contractor bills held ultra vires the Income Tax Act, 1961 and the VIDC Act.

The petitioner, M/s Musale Constructions, a partnership firm engaged in construction business, filed three writ petitions challenging Circular No. 9 d...

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Bombay High Court Quashes Criminal Proceedings Against Partnership Firm in Cheque Dishonour Case Due to Lack of Vicarious Liability. Employee's Misappropriation of Cheque Without Firm's Knowledge Does Not Attract Section 138 of Negotiable Instruments Act, 1881.

The petitioner, Guma Tech Marine Services, a registered partnership firm, filed a criminal writ petition under Article 226 of the Constitution of Indi...

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Bombay High Court Dismisses Third Party Claim in Execution Proceedings — Minor's Ownership Claim Over Attached Flat Rejected for Lack of Evidence. Co-Partnership Society Flat Allotted to Judgment Debtor's Father Cannot Be Claimed by Minor Grandson Without Proof of Transfer.

The case involves execution proceedings arising from a decree passed in Summary Suit No.491 of 1999 on 18th March 2002 in favor of the Judgment Credit...

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Bombay High Court Allows Writ Petition Against Licensing Authorities for Erroneous Licence Leading to 20 Years of Litigation. Petitioner Firm Penalised for Lapses of Licensing Authorities; Court Grants Relief Based on Fair Admission by Respondents.

The petitioner, M/s. General Instruments Co., a partnership firm registered under the Indian Partnership Act, 1932, filed a writ petition in the Bomba...

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Bombay High Court Allows Appeal in Cheque Dishonour Case, Reverses Acquittal Under Section 138 NI Act. Presumption under Sections 118(a) and 139 of Negotiable Instruments Act, 1881 held to be in favour of complainant unless rebutted by accused.

The appellant, Sachin Food Processor, a registered partnership firm, filed a criminal complaint against the respondent, Sanjay T. Pathak, under Sectio...

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