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Bombay High Court Allows Revenue's Appeal in Income Tax Case — Interest Under Section 220(2) Held Leviable Till Final Order of Settlement Commission Under Section 245D(4). The Court set aside the Tribunal's order restricting interest till the date of admission of application under Section 245D(1).

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which held that interest u...

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Bombay High Court Dismisses Assessee's Claim for Depreciation on Share Issue Expenses Capitalised to Plant and Machinery. Expenditure on Raising Share Capital Not Part of Actual Cost Under Section 32 of Income Tax Act, 1961, and Falls Under Section 35D as Preliminary Expenses.

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

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Bombay High Court Allows Petition to Return Plaint for Lack of Jurisdiction in Summary Suit for Recovery of Money. Court holds that cause of action arose outside Mumbai and City Civil Court lacked territorial jurisdiction under Section 16 CPC.

The petitioner, Naran Lala Pvt. Ltd., a company based in Navsari, Gujarat, challenged an order dated 25.11.2014 passed by the City Civil Court at Bomb...

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Bombay High Court Dismisses State's Writ Petition Challenging Labour Court Award of Reinstatement with Continuity of Service and Back Wages to Daily Wage Workers. Workers Engaged for Years Without Regularisation Held Entitled to Reinstatement Under Industrial Disputes Act, 1947.

The State of Maharashtra and its Dairy Development Department filed a writ petition challenging an award of the Labour Court, Nagpur, which directed r...

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Bombay High Court Dismisses Writ Petition Challenging Mutation Entry in Land Revenue Records — Dispute Over Title Cannot Be Decided in Revenue Proceedings Under Maharashtra Land Revenue Code, 1966.

The petitioners, ten individuals claiming to be the legal heirs of one Ganpat Surpame, filed a writ petition under Article 226 of the Constitution of ...

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Bombay High Court Acquits Accused in Murder Case Due to Unreliable Dying Declaration and Incomplete Circumstantial Evidence. Conviction under Section 302 IPC for alleged bride burning set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Sanjay Vitthal Pachaghare, was convicted by the Additional Sessions Judge, Amravati, for the murder of his wife Vandana under Section 3...

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Bombay High Court Allows Cooperative Housing Society's Challenge to Labour Court and Gratuity Proceedings. Ex-Manager's Claims Under Section 33-C(2) of Industrial Disputes Act and Payment of Gratuity Act Dismissed as Society is Neither an 'Industry' Nor an 'Establishment'.

The Petitioner, Apsara Co-operative Housing Society Ltd., is a cooperative housing society registered under the Maharashtra Co-operative Societies Act...

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Bombay High Court Quashes Cancellation of Teacher's Membership in University Councils. University's Action Held Arbitrary and Without Authority Under Maharashtra Universities Act, 1994.

The petitioner, Dr. Geeta Patil, a teacher with 16 years of teaching experience, was co-opted as a member of the Academic Council of Dr. Babasaheb Amb...

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High Court of Bombay at Goa Allows Appeal in Part Regarding Computation of Deduction Under Section 80HHC of Income Tax Act, 1961 — Receipts from Hire of Barges, Proceeds of Services, Repairs of Vessels, and Extraction Charges Held Part of Total Turnover for Export Deduction.

The appellant, Sesa Goa Ltd., is a company engaged in the business of mining and export of iron ore. For the assessment year 1996-1997, the appellant ...