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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 Allows Substituted Petitioning Creditor in Insolvency Proceedings Based on Original Act of Insolvency. Hire Purchase Claim Held Valid as Debt Under Presidency Towns Insolvency Act, 1909 Despite Lack of Decree.

The Insolvency Petition was originally filed by Mandvi Cooperative Bank Ltd. based on an award of the Cooperative Court dated 7th August 2000. An Inso...

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ARBITRATION PETITION (L) NO. 1793 OF 2013

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Bombay High Court Allows Lapsing of Land Reservation Under Section 127 of MRTP Act for Non-Acquisition Within Ten Years. The court held that failure to acquire reserved land within the statutory period results in automatic lapsing of reservation and release of land to the owner.

The petitioner, Siddharam Shivappa Patil, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court seeking a ...

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High Court of Gujarat at Ahmedabad Examined Conviction Under Sections 498A, 306 IPC and Dowry Prohibition Act in Appeal. Dying Declaration Contradictions and Procedural Irregularities Raised as Grounds to Set Aside Trial Court’s Judgment.

The appeal challenged the conviction of the appellant-husband for offences under Sections 498A and 306 of the Indian Penal Code and Sections 3 and 7 o...