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High Court of Bombay at Goa Upholds Acquittal in Cheque Dishonour Case Due to Failure to Prove Legally Enforceable Debt. Appellant's claim of loan advanced to friend fails as no legally enforceable debt existed, leading to acquittal under Section 138 of Negotiable Instruments Act, 1881.

The appellant, Shri Datta S. Nadkarni, filed a criminal appeal challenging the acquittal of the first respondent, Mr. Salvador Fernandes, from an offe...

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Supreme Court Allows Appeal in Insurance Claim Case — Delay in Intimation Not a Breach of Policy Condition. Notice Given Next Day After Night Accident Satisfies 'Immediate' Requirement Under Policy Condition 1.

The appellant, Kamlesh, owned a truck that was damaged in a fire accident occurring in the night intervening 1st and 2nd June 2009. He raised an insur...

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Bombay High Court Dismisses Petition Challenging Denial of Industrial Park Scheme Benefits. Interpretation of Section 80IA(4)(iii) of Income Tax Act, 1961 and Industrial Park Scheme 2002 requires strict compliance with conditions for deduction.

The petitioners, M/s. Silver Land Developers Pvt. Ltd. and others, filed a writ petition under Article 226 of the Constitution challenging an order da...

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Bombay High Court Allows Condonation of Delay in Filing Income Tax Return for Refund Claim. CBDT's Rejection of Condonation Application Set Aside as Reasons for Delay Were Genuine and Not Habitual.

The petitioner, Artist Tree Pvt. Ltd., engaged in dealing in artifacts and finances, filed a return of income for Assessment Year 1997-1998 on 14 Sept...

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Gujarat High Court Dismisses State's Appeal for Condonation of 837-Day Delay Due to Lack of Plausible Explanation — Administrative Apathy Not Sufficient Ground for Condonation Under Section 5 of Limitation Act, 1963.

The State of Gujarat and another (the applicants) filed a Civil Application under Section 5 of the Limitation Act, 1963, seeking condonation of 837 da...