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Bombay High Court Allows Tax Appeal in Family Settlement Capital Gains Case — Reopening Under Section 147/148 Invalid Due to Change of Opinion and Limitation. Consent Decree Approved by Civil Court Held to Be a Bona Fide Family Arrangement Not Attracting Capital Gains Tax.

The case involves a tax appeal by the Power of Attorney holder of Lorna Margaret Pinto, a Non-Resident Indian, against the Assistant Commissioner of I...

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Bombay High Court Upholds Juvenile Board's Decision to Try Older Juvenile as Adult in Murder Case — Section 15 of Juvenile Justice Act, 2015 Requires Individualized Assessment of Physical and Mental Capacity to Commit Offence.

The case involves two juveniles, aged 17.5 years and 16.5 years, accused of murdering a three-and-half-year-old child. The Juvenile Justice Board, aft...

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Bombay High Court Allows Section 11 Application for Appointment of Arbitrator in Insurance Dispute Despite Discharge Voucher. Dispute as to Quantum Under Fire Insurance Policy Referred to Arbitration Under Clause 13 of Standard Fire and Special Perils Policy.

The applicant, MIRC Electronics Ltd., filed an application under Section 11 of the Arbitration and Conciliation Act, 1996, seeking appointment of a so...

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Bombay High Court Allows Writ Petitions Challenging Central Excise Duty Demand on Scrap Generated During Car Manufacturing. Generation of scrap during manufacturing process is not a separate taxable event under Central Excise Act, 1944.

The judgment concerns two writ petitions filed by Premier Ltd. and New Holland Fiat (India) Pvt. Ltd. challenging show cause notices issued by the Cen...

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Bombay High Court Allows Appeal Against Return of Plaint in Trespass Suit — Jurisdiction Must Be Decided on Plaint Averments, Not Evidence. The court held that under Order 7 Rule 10 CPC, a plaint can be returned only if the plaint itself shows lack of jurisdiction, not after a trial on evidence.

The appellant, Globe Theatres Pvt. Ltd., filed a suit in the Bombay City Civil Court for recovery of possession, injunction, and damages against the r...

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High Court of Bombay at Aurangabad Acquits Accused in Electricity Theft Case Due to Lack of Independent Witnesses and Procedural Irregularities. Conviction under Sections 135 and 138 of Electricity Act, 2003 set aside as prosecution failed to prove tampering beyond reasonable doubt.

The appellant, Anandrao Madhavrao Shinde, was convicted by the learned Adhoc Additional Sessions Judge, Dhule, in Special Case No.126 of 2006 for offe...