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Bombay High Court Allows Reference in Sales Tax Case, Holding Tribunal Must Adjudicate on Exim Scrips Levy Despite Ground Not Raised in Appeal Memo. Section 55 of Bombay Sales Tax Act, 1959 Confers Wide Appellate Powers to Consider Any Necessary Ground.

The case involves two Sales Tax References filed by M/s Bombay Dyeing & Mfg. Co. Ltd. against the Commissioner of Sales Tax, Maharashtra State. The ap...

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Bombay High Court Allows Appeal in Income Tax Case — HDPE Powder Stock Not Unexplained Investment Under Section 69. Assessee's books of accounts showing purchases and closing stock were accepted, and nature and source of investment were duly explained.

The appeal was filed by the assessee, Babulal C. Borana, a dealer in HDPE plastic powder, under Section 260A of the Income Tax Act, 1961 against the d...

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Bombay High Court Dismisses Appeal in Cheque Dishonour Case Due to Improper Complaint by Constituted Attorney. Complaint under Section 138 NI Act fails as attorney lacked personal knowledge and power of attorney was not proved.

The appellant, M/s. Amin Warehousing, a proprietary concern, filed a complaint through its constituted attorney against the respondent, Al Freight Int...

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Bombay High Court Considers Challenge to Mandatory 20% Deposit Condition Under Section 148 of Negotiable Instruments Act in Cheque Bounce Appeals. Interpretation of 'May' and 'Shall' in Section 148(1) and Requirement of Reasons for Exceptional Waiver Examined in Light of Supreme Court Precedents.

The matter involved cross criminal writ petitions before the Bombay High Court arising from four cheque dishonour complaints under Section 138 of the ...