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High Court of Karnataka Passes Order in Writ Petition by Company Challenging Rejection of Application Under Industrial Park Scheme, 2002. Petitioner's Application Dated 15.12.2006 Under IPS 2002 Was Rejected on Ground That Scheme Expired on 31.03.2006.

The petitioner, a private limited company, proposed to set up an industrial park named 'Salarpuria Touch Stone' in Bangalore under a Joint Development...

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Bombay High Court Dismisses Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act for AY 2007-2008. Failure to Assess Consideration Under Distribution Agreement Constitutes Income Escaping Assessment.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It entered into a Dis...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Bombay High Court Holds Section 143-A of Negotiable Instruments Act Directory — Interim Compensation Requires Recording of Reasons. Court clarifies that Section 143-A is not mandatory and reasons must be recorded for quantum under Section 143-A(2).

The judgment arises from two criminal writ petitions filed by Ashwin Ashokrao Karokar (accused) against Laxmikant Govind Joshi (complainant) under the...

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High Court of Bombay Reviews Convictions and Death Sentence in Sexual Abuse of Mentally Challenged Girls at Children’s Home. Prosecution Established Charges Under IPC and Juvenile Justice Act for Rape, Unnatural Offences, and Assault Against Inmates, Leading to Appeals and Confirmation of Death Penalty.

The case arose from a suo motu public interest litigation initiated by the Bombay High Court after a newspaper report exposed the poor conditions in c...

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Bombay High Court Quashes Dismissal of RPF Constable for Dispensing with Enquiry Without Sufficient Reasons. Rule 53 of Railway Protection Force Rules, 1987 Requires Recording of Reasons for Dispensing Enquiry.

The petitioner, an ex-Constable in the Railway Protection Force (RPF), was dismissed from service by order dated 15 January 2019, dispensing with the ...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act for Lack of Fresh Material — Petitioner Had Disclosed All Facts in Original Assessment Under Section 143(3).

The petitioner, Milton Plastics Limited, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 22.03.2004 is...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, Debashu Services Private Limited, a private limited company registered under the Companies Act, 1956, is a regular assessee under the ...

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Bombay High Court Upholds Conviction of Appellants in Murder, Abduction, and Robbery Case — Life Imprisonment Confirmed. Circumstantial Evidence Sufficient to Establish Conspiracy Under Section 120-B IPC Despite Lack of Direct Link Between Co-Accused.

The case involves two criminal appeals filed by Cyrone Rodrigues and Chandrakant Talwar & Pappu @ Appu against their conviction and sentencing by the ...