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Supreme Court Allows Revenue's Appeal in Income Tax Deduction Dispute — High Court Exceeded Jurisdiction by Reappraising Factual Findings. Compensation Paid Through Assessee to Former Agents Not Deductible Under Section 10(2)(xv) of Income-tax Act, 1922, as No Overriding Title Established.

The respondent, a subsidiary of Imperial Chemical Industries (London), acted as sole selling agent in India for I.C.I. (Export) Ltd., another subsidia...

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High Court of Bombay at Goa Considers Validity of Direct Recruitment of Lower Division Clerk in Aided Minority School. Petition Raises Question Whether LDC is a Promotional Post Under Rule 79 of Goa School Education Rules, 1986.

The petitioner, a peon working at St. Britto High School, an aided minority institution, filed a writ petition challenging the direct recruitment of t...

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Bombay High Court Dismisses Petition Challenging Property Tax Liability of Licensee Under Municipal Tender. Condition 15 of Tender Notice Makes Licensee Liable for Municipal Assessment Taxes, Including Property Tax, Despite Ownership Vesting in Corporation.

The petitioner, Raj Dadarkar & Associates, a registered partnership firm, filed a writ petition under Article 226 of the Constitution of India challen...

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High Court of Bombay Allows Appeal in Civil Suit Remand Case — Remand Order Set Aside as Appellate Court Exceeded Jurisdiction Under Order 41 Rule 23A CPC. The appellate court cannot remand a suit for retrial when the trial court has already decided it on merits without any procedural irregularity.

The appeal arises from a judgment and order dated 22 March 2022 passed by the District Judge, Raigad, setting aside the judgment and decree dated 22 A...

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Bombay High Court Dismisses Appeal by Qatar Airways Against Maintainability of Summary Suit for Recovery of Rs. 59.22 Lakhs. Foreign Company Not Entitled to Sovereign Immunity Under Section 86 CPC as It Is a Commercial Entity, Not a Foreign State.

The respondent, Shapoorji Pallonji & Co., filed a summary suit under Order XXXVII of the Code of Civil Procedure, 1908 against the appellant, Qatar Ai...