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Bombay High Court Dismisses Revenue Appeal on Deemed Dividend Issue Due to Lack of Book Entry and Benefit to Shareholder. Leave Encashment Issue Admitted as Substantial Question of Law Pending Supreme Court Decision on Validity of Section 43B(f).

The appeal by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, challenged an order of the Income Tax Appellate Tribunal ...

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Bombay High Court Quashes Reopening of Assessment for UK Insurance Company in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 based on mere change of opinion without new tangible material is invalid.

The petitioner, The Prudential Assurance Company Ltd., a UK-incorporated insurance company registered as a sub-account of a Foreign Institutional Inve...

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Bombay High Court Allows Appeal Against Vacation of Vessel Arrest in Admiralty Suit for Bunker Supply Claim. The court held that the Single Judge erred in vacating the arrest and directing security without proper findings of mala fides.

The appellant, Chemoil Adani Pvt. Ltd., filed an admiralty suit against the vessel m.v. Hansa Sonderburg and its owners for recovery of dues for suppl...

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Bombay High Court Dismisses Insurance Company's Appeal in Motor Accident Claim Due to Third-Party Liability. Insurer Directed to Pay Compensation and Recover from Owner as Driver Lacked Valid Licence Under Motor Vehicles Act, 1988.

The case arises from a motor accident claim where the claimant, Karbhari Shinde, sustained serious injuries resulting in amputation of his left leg af...

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Bombay High Court Sanctions Scheme of Arrangement for Cairn India Limited with Foreign Subsidiaries Under Sections 391 and 394 of the Companies Act, 1956. The court approved the transfer of Indian undertakings from four foreign subsidiaries to the Indian listed company to simplify corporate structure.

The petitioner, Cairn India Limited, a company incorporated under the Companies Act, 1956 and listed on Indian stock exchanges, filed a petition under...

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Bombay High Court Dismisses Writ Petition Challenging Mamlatdar's Order to Remove Obstructions in Agricultural Way. Jurisdiction of Mamlatdar's Court Under Section 5 of Mamlatdars' Courts Act, 1906 is Not Barred by Pendency of Civil Suit for Declaration of Right of Way.

The petitioners, owners of Gat Nos. 40/8 and 40/9, challenged the orders of the Tahsildar and Sub Divisional Officer directing them to remove obstruct...

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Bombay High Court Dismisses MTNL's Petition Challenging Reinstatement of Casual Labourer for Violation of Section 25F of Industrial Disputes Act. Termination Without Notice or Compensation Renders Retrenchment Illegal, and MTNL is an Industry Under Section 2(j).

The petitioner, Mahanagar Telephone Nigam Ltd. (MTNL), challenged an award of the Central Government Industrial Tribunal (CGIT) No. II, Mumbai, which ...

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Bombay High Court Allows Appointment of Arbitrator Despite Prior Award Being Set Aside — Arbitration Clause Survives. The court held that the setting aside of an award does not render the arbitration clause inoperative under Section 11 of the Arbitration and Conciliation Act, 1996.

The applicant, M/s. Associated Constructions, filed an application under Section 11 of the Arbitration and Conciliation Act, 1996, seeking appointment...

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Bombay High Court Allows Section 11 Application and Appoints Arbitrator Despite Non-Compliance with Pre-Arbitration Procedure. Respondent's Failure to Object to Invocation of Arbitration Constitutes Waiver of Condition Precedent Under Clause 67 of General Conditions of Contract.

The applicant, M/s. Madhav Structural Engineering Ltd., filed an application under Section 11 of the Arbitration and Conciliation Act, 1996, seeking a...