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High Court

Bombay High Court Dismisses Petition for Promotion to Law Officer Post in Municipal Corporation — Petitioner Not Entitled to Promotion as Appointment Was by Direct Recruitment and Petitioner Did Not Meet Eligibility Criteria.

12 Apr 2024

The petitioner, Sanghmitra R. Sandansing, filed a writ petition seeking a direction to the Municipal Corporation of Greater Mumbai to promote her to t...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A and Capital Expenditure on Bridge Construction. Tribunal's findings that no expenditure was incurred for earning dividend income and that bridge contribution was revenue expenditure upheld.

6 Nov 2020

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal, Panaji Bench, which had partly a...

High Court

Bombay High Court Dismisses Occupier's Challenge to Deposit Condition in Property Tax Appeal. Section 217(5) of Mumbai Municipal Corporation Act, 1888 Allows Appellate Court to Impose Deposit Condition Despite Section 209(3) Limitation on Occupier's Liability.

21 Jul 2011

The petitioners, Dena Bank and its manager, filed a writ petition under Article 227 of the Constitution of India challenging an order dated 26 March 2...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Proper Sanction. Reassessment proceedings initiated without valid approval under Section 151 of the Income Tax Act, 1961 are invalid.

17 Oct 2025

The petitioner, Vilas Babankrao Kalokhe, challenged a reassessment notice dated 30-03-2022 issued under Section 148 of the Income Tax Act, 1961 for th...

High Court

Bombay High Court Quashes Criminal Proceedings Against Wife in Disproportionate Assets Case — Abetment by Non-Public Servant Not Maintainable Under Section 13(1)(e) of Prevention of Corruption Act, 1988. The court held that a non-public servant cannot be prosecuted for abetment of the offence of possessing disproportionate assets under Section 13(1)(e) read with Section 13(2) of the PC Act, as the offence is exclusively against a public servant.

29 Jan 2015

The case involves a criminal application filed by Prakash Ramaji Ambagade (since deceased) and his wife Smt. Nalini Prakash Ambagade, who were accused...

High Court

Bombay High Court Holds Criminal Complaints Under Section 138 NI Act Not Covered by Company Law Moratorium. The expression 'suit or other proceedings' in Sections 442 and 446(1) of Companies Act, 1956 does not include criminal proceedings under Section 138 of Negotiable Instruments Act, 1881.

6 May 2016

The case involves a reference to resolve a conflict between two Single Judge judgments of the Bombay High Court regarding whether criminal complaints ...

High Court

Bombay High Court Upholds Tax-Free Status of Bagasse as Agricultural Produce Under Bombay Sales Tax Act. Sale of Bagasse, a Residue of Sugarcane, is Exempt from Tax Under Section 5 and Schedule Entry A-44 of the BST Act, 1959.

16 Aug 2016

The case involves two Sales Tax References (No. 6 of 2009 and No. 68 of 2009) filed by the Commissioner of Sales Tax, Maharashtra State, against M/s. ...

High Court

Gujarat High Court Allows Appeal in Motor Accident Claim Due to Improper Income Assessment — Tribunal's Rejection of Documentary Evidence Without Reasons Set Aside. The Court held that the claimants had sufficiently proved the deceased's income from multiple sources totaling Rs.1,50,000/- per annum, and directed recomputation of compensation under Section 173 of the Motor Vehicles Act, 1988.

3 Feb 2026

The appeal arises from a judgment and award dated 09.09.2020 passed by the Motor Accident Claims Tribunal (Aux), Bhuj, in Motor Accident Claim Petitio...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance held not liable for TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the common order of the Inco...

High Court

Karnataka High Court Dismisses State's Revision in Sales Tax Case — Transfer of Know-How Not a Sale. Brand Owner Exempt from Tax as No Manufacturing Activity Undertaken by Assessee Under Karnataka Sales Tax Act, 1957.

1 Oct 2015

The State of Karnataka filed revision petitions under Section 23(1) of the Karnataka Sales Tax Act, 1957, challenging an order of the Karnataka Appell...

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