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Bombay High Court Allows Revenue Appeal in Income Tax Case on Lease Rental Deduction for Idle Machinery. Business decision to keep dozers idle and pay lease rentals without use held not allowable as expenditure under Section 37(1) of Income Tax Act, 1961.

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) which had allowed the assessee's claim for deduction of lease renta...

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Supreme Court Dismisses Appeal Against Rejection of Discharge in PMLA Case — Money Laundering Held to be Continuing Offence. Retrospective Application of PMLA Upheld Where Proceeds of Crime Remain in Circulation, Irrespective of When Scheduled Offence Was Committed.

The appellant, Pradeep Nirankarnath Sharma, was implicated in a money laundering case under the Prevention of Money Laundering Act, 2002 (PMLA) based ...

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Supreme Court Allows Workman's Appeal in Industrial Dispute — Scope of Enquiry Under Section 33(2)(b) of Industrial Disputes Act, 1947 Clarified. Labour Court's Order Rejecting Approval for Dismissal Restored as It Did Not Exceed Its Limited Jurisdiction.

The appeal arose from a dispute between John D'Souza, a workman, and the Karnataka State Road Transport Corporation (KSRTC). The workman joined as a b...

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Bombay High Court Partially Allows Appeal Against Setting Aside of Arbitral Award in Development Dispute. Court Upholds Damages for Breach but Disallows Compound Interest.

The judgment arises from two arbitration appeals under Section 37 of the Arbitration and Conciliation Act, 1996, challenging a common order dated 25th...

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High Court of Karnataka Allows Commercial Appeal Against Rejection of Plaint Under Order 7 Rule 11(d) CPC — Suit for Specific Performance Not Barred by Limitation as Cause of Action Arose from Refusal to Execute Sale Deed in 2018.

The appellants, Sri K.T. Govinde Gowda and Smt. G. Anuradha, filed a Commercial Appeal under Section 13(1A) of the Commercial Courts Act, 2015, challe...

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Bombay High Court Quashes Compulsory Retirement of District Judge Due to Non-Communication of Adverse Remarks. Adverse CR Entries Without Communication Violate Principles of Natural Justice Under Rule 19 of Maharashtra Judicial Services Rules, 2008.

The petitioner, a judicial officer, challenged an order dated 26 February 2010 passed by the Principal Secretary and Legal Advisor, Law and Justice De...

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Bombay High Court Dismisses State Appeal Against Acquittal in Corruption Case Due to Unreliable Witnesses. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Prevention of Corruption Act, 1988.

The State of Maharashtra, through the Anti Corruption Bureau, Yavatmal, appealed against the judgment and order dated 24/01/2002 passed by the learned...

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Encroachment on B-Kharab Land: Key Judgment Every Property Owner Must Know.

The writ petitions were filed challenging action of BBMP alleging construction over a storm water drain and seeking protection from demolition –...