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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act, 1961 for Lack of Reason to Believe — Amount Received on Retirement from Partnership Firm Held to be Capital Receipt Not Chargeable to Tax.

The petitioners, Prashant S. Joshi and Dattaram Shridhar Bhosale, were partners in a real estate development partnership firm. They retired from the p...

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Bombay High Court Acquits Appellants in Murder Case Due to Unreliable Sole Eyewitness Testimony. Conviction under Section 302 read with 34 IPC set aside as evidence of sole eyewitness was inconsistent and uncorroborated.

The case involves an appeal against conviction under Section 302 read with 34 IPC for murder. The prosecution case relied heavily on the testimony of ...

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Bombay High Court Dismisses Writ Petition Challenging Arbitrator's Interim Order in Coal Transport Contract Dispute. Arbitrator's findings on committee report and weighment system held to be interim and not subject to writ jurisdiction under Articles 226 and 227 of Constitution of India.

The petitioner, M/s. Sanwal Coal Carriers, a proprietary concern, entered into a contract with Western Coalfields Limited (respondents) for driving pa...

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Bombay High Court Allows Appeal by Revenue in Central Excise Case — Notification No.42/98 CE (NT) Held Valid. Tribunal Erred in Holding Notification Ultra Vires for Lack of Previous Publication Under Section 3A of Central Excise Act, 1944.

The appeal was filed by the Commissioner of Central Excise, Mumbai against the order of the Customs, Excise & Service Tax Appellate Tribunal (West Zon...

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Bombay High Court Upholds Disqualification of Councillors for Defection Under Maharashtra Local Authorities Members' Disqualification Act, 1986. Petitioners disqualified for remainder of term for voluntarily giving up membership of political party by joining rival party after election.

The judgment concerns two writ petitions filed by elected councillors of the Municipal Council, Loha, District Nanded, challenging their disqualificat...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Prospective Application of Section 234D. Interest Under Section 234D of the Income Tax Act, 1961 Cannot Be Charged for Assessment Year 2002-03 as the Provision Applies Only From Assessment Year 2004-05.

The appeal by the revenue under section 260A of the Income Tax Act, 1961 challenged an order dated 24/11/2010 of the Income Tax Appellate Tribunal in ...

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Bombay High Court Allows Recall of Order Dismissing Appeal Due to Advocate's No Instructions, Restores Appeal. Court Condoned 828-Day Delay as Applicant Was Misled by Advocate's Assurances.

The case involves a Notice of Motion filed by H.P. Mehta (the applicant) seeking condonation of a delay of 828 days in filing the motion and recall of...

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Bombay High Court Grants Anticipatory Bail to Accused in SC/ST Atrocities Case Due to Lack of Prima Facie Intent to Humiliate on Caste Basis. Alleged Incident of Road Rage and Abusive Language Not Sufficient to Attract Section 3(1)(r)(s) of SC & ST (Prevention of Atrocities) Act, 1989.

The appellant, Lahu Vitthalrao Bhosale, filed an appeal under Section 14-A of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act...