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Supreme Court Allows Carrying Cost in Change in Law Claims Under PPA — Restitutionary Principle Upheld. Article 13.2 of Power Purchase Agreement Entitles Generating Company to Carrying Cost from Date of Change in Law Till Approval.

The case involves appeals by Uttar Haryana Bijli Vitran Nigam Ltd. and Dakshin Haryana Bijli Vitran Nigam Ltd. (Haryana Discoms) and Gujarat Urja Vika...

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Bombay High Court Strikes Out Defence and Orders Detention for Breach of Undertaking in Suit for Possession and Royalty. Persistent non-compliance with court orders regarding payment of royalty and execution of agency agreement leads to striking out of defence and civil imprisonment.

The plaintiff, Feroze Homi Duggan, filed a suit against Benzer Interiors Pvt. Ltd. and others seeking possession of suit premises and recovery of roya...

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High Court of Bombay Hears Commercial Appeals Against Ad-Interim Injunction in Copyright Infringement Suit Over Film Song; Directs Strict Compliance of Registration Procedures by Original Side Registry

The appeal arose from an ad-interim injunction granted in favour of the plaintiff in a copyright infringement suit concerning the song 'Kah Doon Tumhe...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Tribunal's Finding of Full Disclosure Upheld. Reopening Beyond Four Years Invalid as Assessee Disclosed All Material Facts in Return.

The appeal was filed by the Principal Commissioner of Income Tax-28 under section 260A of the Income Tax Act, 1961, challenging the order of the Incom...

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WRIT PETITION NO.4520 OF 2014

The writ petitions challenged the constitutional validity and propriety of a notification dated January 29, 2014, issued by the Finance Department of ...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Bombay High Court Discharges Court Receiver in Property Dispute, Directs Parties to Pursue Claims Before DRT. Court holds that once a suit is transferred to DRT, the Court Receiver's role ceases and parties must seek remedies before the Tribunal.

This judgment concerns an application filed by the Court Receiver seeking discharge without passing accounts, subject to payment of costs, charges and...

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Bombay High Court Allows Appeal in Income Tax Case — Reassessment Notice Invalid Beyond Four Years Without Allegation of Non-Disclosure. Arbitration Award Receipt Held as Capital Receipt, Not Income Under Section 147 of the Income Tax Act, 1961.

The appellant, Ramona Pinto, an individual, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 2nd April 2018 pass...