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Bombay High Court Upholds Deduction Under Section 80P for Co-operative Bank's Interest Income from Advance Rent. Interest on advance rent paid for business premises is closely connected to banking business and eligible for deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the decision ...

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Bombay High Court Allows Appeal in Hotel Business Dispute — Conducting Agreement Expired, No Tenancy Rights Created. Agreement for Conducting Hotel Business Held Not to Confer Tenancy Rights Under Transfer of Property Act, 1882.

The appellants (original plaintiffs) filed a suit in 1987 seeking declaration that an agreement dated 16th August 1984 for conducting a hotel business...

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Bombay High Court Dismisses Revision Against Order Rejecting Objection to Territorial Jurisdiction in Service Termination Suit. Plaintiff's Cause of Action Arose at Nagpur Where She Worked and Was Terminated, Conferring Jurisdiction on Nagpur Courts Under Section 20(c) CPC.

The respondent/plaintiff, Mrs. Archana Dongre, was employed as a Relationship Manager with HDFC Bank Limited at its Nagpur branch. Her services were t...

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Bombay High Court Dismisses Petition Challenging Conditions for Land Conversion — Land Granted on New and Impartible Tenure Remains Occupancy Class II and Subject to Unearned Income Payment Under Section 29 of Maharashtra Land Revenue Code, 1966.

The petitioner, M/s. Niketan Land and Estate Pvt. Ltd., challenged an order dated 24/02/2010 passed by the Collector, Nashik, which allowed the conver...

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Bombay High Court Dismisses Second Appeal in Property Suit — Upholds Concurrent Findings on Title and Adverse Possession. Court holds that dismissal of restitution application under Section 144(1) CPC does not bar a fresh suit for possession based on independent title.

The case involves a property dispute over a house and land at Survey No. 123, Block No. 276, village Atyal, taluka Gadhinglaj. The respondents (origin...

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Supreme Court Upholds Civil Court's Jurisdiction in Suit Against Occupant Who Had Ejectment Decree Not Executed Due to Slum Areas Act. Section 19 of Slum Areas Act Does Not Make Such Occupant a 'Tenant' Under Delhi Rent Control Act, Allowing Suit for Possession on Trespass Ground.

The appellant, Lakhmi Chand Khemani, was the tenant of a building in Delhi owned by one M. M filed a suit for ejectment and obtained a decree. While a...

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Bombay High Court Quashes Deemed Conveyance Under MOFA Due to Fraud and Leasehold Rights | Asian Chemical Industries Case (2026)

The Bombay High Court, in M/s. Asian Chemical Industries v. Vijay Kailas Industrial Premises CHS Ltd. & Ors. (Writ Petition No. 11164 of 2024, dec...