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Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

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High Court of Bombay Hears Second Appeal Against Concurrent Decrees Declaring Lapse of Land Reservation. Issues of Lapsing Under Section 127 of MRTP Act and Jurisdictional Bar Under Section 149 Argued.

This second appeal arose from concurrent judgments and decrees of lower courts declaring that the reservation on the suit property, owned by the respo...

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KAHC010159832015_1

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Bombay High Court Dismisses Election Petitioner in Representation of the People Act, 1951 Case — Alleged Corrupt Practice of Bribery Not Proved. Seizure of Rs. 50 Lakhs in Candidate's Vehicle Without Evidence of Offer or Distribution to Electors Held Not to Constitute Bribery Under Section 123(1)(A).

The election petition challenged the election of the respondent, the official candidate of the Bharatiya Janata Party, from the Dahisar Assembly Const...

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Bombay High Court Upholds Reinstatement of Teacher with Back Wages and Continuity of Service in Termination Case. Termination of Assistant Teacher Without Prior Approval Under Section 5 of M.E.P.S. Act Held Illegal.

The case involves two writ petitions arising from a common judgment of the School Tribunal, Amravati, in Appeal No.39 of 2018. The petitioner in Writ ...

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Bombay High Court Allows Management's Petition in Education Service Dispute — School Tribunal Order Quashed for Lack of Jurisdiction. Part-time teacher on clock-hour basis not covered under M.E.P.S. Act, 1977, hence termination without prior approval valid.

The case involves a writ petition filed by Sarvajanik Education Society and Smt. S.T. Mehta Women's Junior College of Arts (the Management) under Arti...