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Bombay High Court Dismisses Petition Challenging Conditional Leave to Defend in Commercial Summary Suit. Condition of Deposit of Rs. 18 Lakhs Upheld as Not Perverse or Arbitrary Under Order XXXVII of Code of Civil Procedure, 1908.

The Petitioner (Defendant in the suit) filed a Writ Petition under Article 227 of the Constitution of India challenging the order dated 05.07.2023 pas...

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Bombay High Court Dismisses Revenue's Appeal in Section 80IA(4) Deduction Case for Warehousing Corporation. Assessee's warehousing facility held to be part of port infrastructure eligible for deduction under Income Tax Act, 1961.

The case involves an appeal by the Principal Commissioner of Income Tax-6 against the order of the Income Tax Appellate Tribunal (ITAT), Pune, which a...

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Bombay High Court Allows Writ Petition Challenging Rejection of SVLDRS Declaration Due to Procedural Irregularity. Rule 6(2) proviso requiring pre-deposit of 50% of disputed tax before filing declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 read down as directory, not mandatory.

The petitioner, Nabeel Construction Pvt. Ltd., engaged in construction services, was subjected to an investigation by the Directorate General of GST I...

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High Court of Bombay at Goa Acquits Appellant in NDPS Case Due to Non-Compliance with Sections 42 and 50 of NDPS Act. Failure to Record Reasons for Search and Non-Communication of Right to be Searched Before Gazetted Officer or Magistrate Leads to Acquittal.

The appellant, Ivan Miguel, a Portuguese national, was convicted by the learned Special Judge in NDPS Criminal Case No.16/2014 for offences under Sect...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Intent and Inconsistent Evidence. Conviction under Section 302 IPC set aside as death caused by accidental fall, not intentional poisoning.

The appellant, Rama Ghongde, was convicted under Section 302 IPC for the murder of his son Ashutosh by poisoning. The prosecution case was that the ap...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Evidence on Identity of Deceased and Homicidal Death. Circumstantial Evidence of Last Seen, Recovery, and Motive Found Insufficient to Sustain Conviction Under Sections 302 and 201 IPC.

The appellant, Nazir Pathyekhanvar, was convicted by the Sessions Judge, South Goa at Margao for the murder of Shanul son of Shajaan Sharif under Sect...

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Bombay High Court Acquits Accused in Murder Case Due to Inconsistent Evidence and Absence of Public Witness. Conviction Based on Circumstantial Evidence Fails as Chain of Circumstances Not Complete Under Section 302 IPC.

The appellant, Vilas Govinda Pradhan, was convicted by the Additional Sessions Judge, Nagpur for the murder of his wife, Anita @ Pinky, under Section ...

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Bombay High Court Acquits Accused in Murder Case Due to Inconsistent Evidence and Lack of Credible Witnesses. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The appellant, Govind s/o Maneji Vaidya, was convicted by the Additional Sessions Judge, Nanded, for the murder of his sister-in-law Yamunabai under S...

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Bombay High Court Allows Revenue's Appeal in Shipping Company Tax Case — Reimbursement of Telecommunication Costs Held as Income. Payments received by foreign shipping company from Indian agents for use of MaerskNet system treated as revenue receipt, not mere reimbursement, under Income Tax Act, 1961.

The case involves a set of appeals filed by the Director of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the tax...