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High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case on Liquidated Damages Deduction. ITAT's deletion of disallowance of ₹6,96,00,000 as liquidated damages upheld as the expenditure was incurred in the relevant assessment year.

The case involves four tax appeals filed by the Principal Commissioner of Income Tax, Goa, under Section 260-A of the Income Tax Act, 1961, against a ...

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Bombay High Court Dismisses Tenant's Writ Petition in Rent Default and Subletting Case — Concurrent Findings of Fact Not Disturbed Under Article 227. Consent Decree Rent Treated as Standard Rent; Subletting Proved by Documentary Evidence.

The petitioner, a partnership firm, was a tenant in a building owned by the respondents. The building was demolished and reconstructed, and the tenant...

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Bombay High Court Allows Petition of Company in Stamp Duty Adjudication Case — Holds Adjudication Under Section 31 of Bombay Stamp Act, 1958 Final and Binding. Reopening of Adjudication After 20 Years Under Section 53A Is Without Jurisdiction and Barred by Delay.

The petitioner, Hindustan Unilever Ltd., filed a Writ Petition under Article 226 of the Constitution of India before the Bombay High Court challenging...

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Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Deduction of Contributory Negligence and Proper Application of Multiplier. Claimants' Cross Objection Dismissed as No Evidence of Negligence of Other Vehicle.

The case arises from a motor accident claim filed by the parents of a deceased bachelor who died in a vehicular accident. The Motor Accident Claims Tr...

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Bombay High Court Acquits Accused in Corruption Case Due to Lack of Demand and Acceptance of Bribe. Conviction under Prevention of Corruption Act and IPC set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The judgment pertains to two criminal appeals filed by the original accused nos. 1 and 2 against their conviction by the Special Judge, Greater Bombay...

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Bombay High Court Directs Customs to Refund Sale Proceeds with Interest Following Settlement Commission Order. Failure to Implement Settlement Order Within Reasonable Time Amounts to Unjust Enrichment and Arbitrary Action Under Article 226.

The Petitioner, Vishnu M. Harlalka, approached the Bombay High Court under Article 226 of the Constitution seeking implementation of an order dated 9 ...

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Bombay High Court Allows Writ Petition Challenging Post-Retirement Re-Fixation of Pay Without Notice. Re-fixation of pay after retirement without affording opportunity of hearing violates principles of natural justice.

The petitioner, Naeem Ahmedkhan s/o Dilawarkhan, a retired government servant, filed a writ petition before the Bombay High Court at Aurangabad challe...

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Bombay High Court Dismisses Petitions Challenging Transfer of Employees from Municipal Corporation to State Government. Transfer of employees under Section 451 of Mumbai Municipal Corporation Act, 1888 held valid as in public interest and for better administration.

The judgment involves multiple writ petitions filed by employees of the Brihanmumbai Municipal Corporation (BMC) challenging their transfer to the Sta...

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Bombay High Court Upholds Reinstatement and Back Wages for Employee Terminated Without Notice in Unfair Labour Practice Case. Employer's Failure to Prove Abandonment of Service and Non-Compliance with Section 25F of Industrial Disputes Act, 1947 Renders Termination Illegal.

The case involves a writ petition filed by Goodlass Nerolac Paints Limited under Article 226 of the Constitution of India challenging an award of the ...