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Bombay High Court Quashes BPCL Circular Imposing Refill Ceiling Limits on LPG Distributors as Unilateral and Arbitrary. Distributorship Agreements Without Ceiling Limits Cannot Be Varied Unilaterally by Issuing Circulars.

The petitioners, seven LPG distributors of Bharat Petroleum Corporation Limited (BPCL), challenged a circular dated 4 January 2018 and a subsequent co...

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Supreme Court Allows Union of India's Appeals in Excise Duty Exemption Withdrawal Case — Doctrine of Promissory Estoppel Cannot Bar Withdrawal of Exemption in Public Interest. Public Interest Overrides Individual Interest When Withdrawal of Tax Exemption Is Based on Health Hazards.

The Supreme Court of India heard three civil appeals filed by the Union of India against judgments of the Sikkim High Court and the Gauhati High Court...

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Bombay High Court Dismisses Employee's Petition Challenging Transfer from Navi Mumbai to Mysore. Transfer Order Upheld as Valid Exercise of Employer's Right Under Contract of Service.

The petitioner, Uday Shantikumar Dixit, joined Larsen & Toubro Ltd. (respondent no.1) on 23rd November 1981 as an Assistant Draughtsman and was later ...

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High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

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Bombay High Court Rules Share Issue Expenses to Dilute Foreign Equity as Capital Expenditure Under Income Tax Act, 1961. Interest on Share Application Money Cannot Be Adjusted Against Such Capital Expenditure.

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal (Tribunal) at the ins...

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Bombay High Court Allows Writ Petition in Service Matter Due to Failure to Frame Preliminary Issues in Disciplinary Enquiry. Labour Court and Industrial Court Orders Set Aside for Non-Compliance with Mandatory Procedure Under MRTU & PULP Act.

The petitioner, Pralhad Waman Lahane, was employed as a Banking Inspector at the Jalna District Central Co-operative Bank Ltd. He joined as a Clerk on...

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Bombay High Court Dismisses Contempt Petition for Alleged Non-Compliance of Order in Writ Petition — No Willful Disobedience Established. Court held that mere non-compliance does not constitute contempt unless there is willful and deliberate disobedience of a clear and unambiguous order.

The petitioner, Jagannath Laxman Dhanwate, filed a contempt petition alleging that the respondents, Krishnakant Morarka and Ramdas Shinde, willfully d...

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Bombay High Court Upholds Industrial Court Order in Unfair Labour Practice Case — Employer Directed to Reinstate Employee with Back Wages. Abandonment of Service Claim Rejected as Employee Reported for Duty After Maternity Leave.

The present petition was filed by Finlay Mills challenging an order dated 4.12.2002 passed by the Industrial Court, Bombay in Complaint (ULP) No.169 o...