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Bombay High Court Upholds Conviction of Nigerian National in NDPS Case — 13-Year Rigorous Imprisonment Affirmed. Conscious possession of 2.5 kg heroin in checked-in baggage established; presumption under Section 35 NDPS Act not rebutted.

The appellant, Okacha Mike, a Nigerian national aged 68 years, was convicted by the Special Judge under the NDPS Act for offences punishable under Sec...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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High Court of Karnataka Dismisses Writ Appeal in Customs Jurisdiction Dispute — Mere Registered Office Location Insufficient for Territorial Jurisdiction. Cause of Action for Import Consignment Arises at Place of Import and Delivery, Not at Registered Office Under Article 226 of Constitution of India.

The appellant, M/s Rajesh Exports Limited, a company with its registered office in Bangalore, filed a writ petition before the Karnataka High Court ch...

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High Court of Karnataka Dismisses State's Revision Petitions in Asian Paints VAT Case — Input Tax Credit on Capital Goods Allowed Despite Non-Use in Manufacturing. Section 11(4) of KVAT Act, 2003 does not restrict ITC on capital goods used for generation of electricity for own consumption.

The State of Karnataka filed multiple revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) read with Section 9...

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Bombay High Court Upholds Eviction Decree Against Tenant for Change of User from Residential to Commercial. Tenant's Use of Premises for Storing Cloth Packages and Business Constitutes Change of User Under Rent Control Legislation.

The case involves a Civil Revision Application filed by the original defendants (tenants) challenging the judgment and decree of the lower Appellate C...

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Bombay High Court Upholds Acquittal of Seller and Manufacturer in Food Adulteration Case Due to Non-Compliance with Section 13(2) of Prevention of Food Adulteration Act, 1954. Failure to Send Sample to Director of Central Food Laboratory Renders Public Analyst Report Inadmissible.

The case pertains to an appeal filed by the Maharashtra Government through the Food Inspector against the judgment and order of acquittal dated 14.3.2...

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Bombay High Court Allows Revenue's Appeal in Part on Deduction Under Section 80HHC of Income Tax Act, 1961 — Insurance Claim and Sundry Receipts Held Not Directly Related to Business Profits, Rental Income Treated as Business Income, Retrenchment Compensation Held Revenue Expenditure.

The case pertains to an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (...

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Bombay High Court Allows Writ Petition in Cheque Dishonour Case, Holding Mumbai Court Has Jurisdiction. Presentation of cheque at complainant's bank in Mumbai constitutes part of cause of action under Section 138 of Negotiable Instruments Act, 1881.

The petitioner, M/s. Ruchi Soya Industries Ltd., filed a criminal writ petition challenging an order of the Special Metropolitan Magistrate, Mumbai, d...

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Bombay High Court Allows Writ Petition Challenging Seizure of Packaged Commodities Under Legal Metrology Act. Court Holds That Alteration of MRP by Affixing Sticker and Non-Declaration of Manufacturer's Name on Wholesale Packages Are Not Violations Under the Act and Rules.

The petitioner, Raj Marketing, a dealer in packaged commodities, had its godown visited by the Inspector of Metrology (Respondent No.2) on 31st Octobe...