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Bombay High Court Dismisses Revenue's Appeal in Transfer Pricing Case — Advertisement Expenses Not Subject to Disallowance. Assessee's expenditure on promoting foreign channels held to be for its own business benefit, not requiring compensation from foreign principals.

The appeal was filed by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) dated 29th July 2011, which confi...

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Bombay High Court Quashes FIR Against Journalists in Fake Encounters Case — No Prima Facie Case of Criminal Conspiracy. Journalists' Role Limited to Reporting, Not Abetment or Conspiracy Under Sections 302, 120B IPC and Other Provisions.

The case involves a criminal writ petition filed by nine journalists seeking quashing of an FIR and charge sheet filed by the Central Bureau of Invest...

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BOMBAY HIGH COURT – Personality Rights and Publicity Rights Upheld – Interim Injunction Granted to Karan Johar

Judgment Emphasized the Protection of Celebrity Personality and Publicity Rights – Restriction Imposed on the Unauthorized Commercial Exploitation o...

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Supreme Court Upholds High Court Order Directing Confirmation of Auction Sale Under Punjab Package Deal Properties (Disposal) Act, 1976. High Court's Intervention Justified as Financial Commissioner's Order Based on Conjectures Without Material Evidence Under Rule 8 of the Rules 1976.

The appeal arose from a judgment of the Division Bench of the High Court of Punjab and Haryana at Chandigarh dated 13 August 2008, which set aside an ...

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Bombay High Court Allows Assessee's Appeal on Proportional Increase of Advertisement Limit and Deductibility of Statutory Fund Transfer. Holds that Section 37(3A) limit must be proportionately increased for extended previous year and transfer to statutory storage fund is deductible under Section 37(1).

This judgment by the Bombay High Court addresses four questions of law referred by the Income Tax Appellate Tribunal under Section 256(1) of the Incom...

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Bombay High Court Directs CBI Investigation into Alleged Fraud in Collection of Funds for Kargil War Heroes. The court found prima facie evidence of misappropriation of public funds collected for war heroes and directed an independent probe by CBI under the Code of Criminal Procedure.

The Bombay High Court was hearing two Public Interest Litigations (PILs) that raised serious issues regarding illegalities and irregularities in the c...

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Bombay High Court Quashes Circulars Including Dealer's PDI and Free After-Sales Service Costs in Assessable Value of Vehicles — Circulars Held Ultra Vires Section 4 of Central Excise Act, 1944.

The petitioner, M/s. Tata Motors Ltd., a manufacturer of vehicles, challenged clause 7 of Circular No. 643/34/2002CX dated 1st July, 2002 and Circular...

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Bombay High Court Dismisses Writ Petition Challenging DRT Recovery Officer's Confirmation of Private Sale. Court Holds That Once Sale Is Confirmed and Possession Delivered, Remedy Lies in Civil Suit for Damages, Not in Writ Jurisdiction Under Articles 226 and 227 of Constitution of India.

The petitioners, Shaikh Gulab Shaikh Ahmed and Ambadas Maruti Kale, filed a writ petition under Articles 226 and 227 of the Constitution of India chal...

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Madras High Court Dismisses Copyright Infringement Appeal for Telugu Movie 'Roja' — Plaintiff Fails to Prove Ownership of Copyright. Assignment Agreement Not Proved as Witnesses Not Examined and No Evidence of Consideration Paid Under Section 19 of Copyright Act, 1957.

The appellant, Lahari Recording Co. P. Ltd., filed two original side appeals against the common judgment and decree dated 05.01.2016 passed by a learn...