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Bombay High Court Case Commentaries

Succession of Business and Withdrawal of Development Rebate: Insights from Commissioner of Income-Tax v. Shrishakti Trading Co.

Succession of Business and Withdrawal of Development Rebate: Insights from Commissioner of Income-Tax v. Shrishakti Trading Co.

Date: Sep 17, 1993
Succession of Business and Withdrawal of Development Rebate: Insights from Commissioner of Income-Tax v. Shrishakti Trading Co. 1. Introduction The case of Commissioner Of Income-Tax v. Shrishakti...
Clarifying the Timeframe for Exercising Options under Section 11(1) of the Income Tax Act: A Commentary on Trustees Of Tulsidas Gopalji Charitable And Chaleshwar Temple Trust v. Commissioner Of Income-Tax

Clarifying the Timeframe for Exercising Options under Section 11(1) of the Income Tax Act: A Commentary on Trustees Of Tulsidas Gopalji Charitable And Chaleshwar Temple Trust v. Commissioner Of Income-Tax

Date: Sep 17, 1993
Clarifying the Timeframe for Exercising Options under Section 11(1) of the Income Tax Act Introduction The case of Trustees Of Tulsidas Gopalji Charitable And Chaleshwar Temple Trust v. Commissioner...
Commissioner Of Income-Tax v. Kamani Tubes Ltd.: Distinguishing Speculative Transactions from Breach of Contract Damages in Income Tax Law

Commissioner Of Income-Tax v. Kamani Tubes Ltd.: Distinguishing Speculative Transactions from Breach of Contract Damages in Income Tax Law

Date: Sep 15, 1993
Commissioner Of Income-Tax v. Kamani Tubes Ltd.: Distinguishing Speculative Transactions from Breach of Contract Damages in Income Tax Law Introduction The case of Commissioner Of Income-Tax v....
Directory Compliance under Section 80J(6A): Insights from Commissioner Of Income-Tax v. Shivanand Electronics

Directory Compliance under Section 80J(6A): Insights from Commissioner Of Income-Tax v. Shivanand Electronics

Date: Sep 4, 1993
Directory Compliance under Section 80J(6A): Insights from Commissioner Of Income-Tax v. Shivanand Electronics Introduction The case of Commissioner Of Income-Tax v. Shivanand Electronics adjudicated...
Bralco Metal Industries v. Commissioner Of Income-Tax (1993): Clarifying Revenue Expenditure and Development Rebate Eligibility

Bralco Metal Industries v. Commissioner Of Income-Tax (1993): Clarifying Revenue Expenditure and Development Rebate Eligibility

Date: Sep 3, 1993
Bralco Metal Industries v. Commissioner Of Income-Tax (1993): Clarifying Revenue Expenditure and Development Rebate Eligibility Introduction The case of Bralco Metal Industries Pvt. Ltd. v....
Declaration of Munkarship Rights under Section 8-A After Rejection under Section 29: Insights from Smt. Gulabi Sangtu Devidas And Others v. Smt. Prema Govinda Gauncar And Others

Declaration of Munkarship Rights under Section 8-A After Rejection under Section 29: Insights from Smt. Gulabi Sangtu Devidas And Others v. Smt. Prema Govinda Gauncar And Others

Date: Sep 2, 1993
Declaration of Munkarship Rights under Section 8-A After Rejection under Section 29: Insights from Smt. Gulabi Sangtu Devidas And Others v. Smt. Prema Govinda Gauncar And Others Introduction The case...
Sham Partnership Agreements in Taxation: Affirming the Substance Over Form Doctrine

Sham Partnership Agreements in Taxation: Affirming the Substance Over Form Doctrine

Date: Aug 27, 1993
Sham Partnership Agreements in Taxation: Affirming the Substance Over Form Doctrine Introduction The case of Smt. Nayantara G. Agrawal v. Commissioner Of Income-Tax adjudicated by the Bombay High...
Income from House Property vs. Business Income: Comprehensive Analysis of N.L Mehta Cinema Enterprises v. CIT

Income from House Property vs. Business Income: Comprehensive Analysis of N.L Mehta Cinema Enterprises v. CIT

Date: Aug 27, 1993
Income from House Property vs. Business Income: Comprehensive Analysis of N.L Mehta Cinema Enterprises v. CIT Introduction The case of N.L Mehta Cinema Enterprises (P.) Ltd. v. Commissioner Of...
Limitation of Section 133(6) of Income Tax Act to Existing Proceedings: D.B.S Financial Services Pvt. Ltd. v. Smt. M. George

Limitation of Section 133(6) of Income Tax Act to Existing Proceedings: D.B.S Financial Services Pvt. Ltd. v. Smt. M. George

Date: Aug 27, 1993
Limitation of Section 133(6) of Income Tax Act to Existing Proceedings: D.B.S Financial Services Pvt. Ltd. v. Smt. M. George Introduction The case of D.B.S Financial Services Pvt. Ltd. v. Smt. M....
Clarifying Pledgee Authority and Owner Redemption in Share Pledges: Analysis of Hindustan Dorr Oliver Ltd. v. A.K Menon

Clarifying Pledgee Authority and Owner Redemption in Share Pledges: Analysis of Hindustan Dorr Oliver Ltd. v. A.K Menon

Date: Aug 17, 1993
Clarifying Pledgee Authority and Owner Redemption in Share Pledges: Analysis of Hindustan Dorr Oliver Ltd. v. A.K Menon Introduction The case of Hindustan Dorr Oliver Ltd. v. A.K Menon And Others,...
Enhanced Scrutiny of Procedural Compliance under the NDPS Act: Ramji Duda Makwana v. The State of Maharashtra

Enhanced Scrutiny of Procedural Compliance under the NDPS Act: Ramji Duda Makwana v. The State of Maharashtra

Date: Aug 14, 1993
Enhanced Scrutiny of Procedural Compliance under the NDPS Act: Ramji Duda Makwana v. The State of Maharashtra Introduction The judgment in Ramji Duda Makwana v. The State of Maharashtra delivered by...
Sindhu Education Society v. Kacharu Jairam Khobragade: A Landmark on Rule 28(2) Application

Sindhu Education Society v. Kacharu Jairam Khobragade: A Landmark on Rule 28(2) Application

Date: Aug 7, 1993
Sindhu Education Society v. Kacharu Jairam Khobragade: A Landmark on Rule 28(2) Application Introduction The case of Sindhu Education Society And Others v. Kacharu Jairam Khobragade And Another...
Ahmad Chakri v. State of Maharashtra: Upholding the Necessity of Reliable Identification Evidence in Murder Convictions

Ahmad Chakri v. State of Maharashtra: Upholding the Necessity of Reliable Identification Evidence in Murder Convictions

Date: Jul 29, 1993
Ahmad Chakri v. State of Maharashtra: Upholding the Necessity of Reliable Identification Evidence in Murder Convictions Introduction The case of Ahmad Alias Ahmad Chakri And Others v. The State Of...
Distinction Between Agreement for Sale and Conveyance: Insights from Padma Nair v. Deputy Collector

Distinction Between Agreement for Sale and Conveyance: Insights from Padma Nair v. Deputy Collector

Date: Jul 29, 1993
Distinction Between Agreement for Sale and Conveyance: Insights from Padma Nair v. Deputy Collector Introduction The case of Padma Nair v. Deputy Collector, Valuation And Stamp Duty And Another,...
Violation of Fundamental Rights in Custodial Detention: Suaibo Ibow Cassama v. Union Of India And Another

Violation of Fundamental Rights in Custodial Detention: Suaibo Ibow Cassama v. Union Of India And Another

Date: Jul 28, 1993
Violation of Fundamental Rights in Custodial Detention: Suaibo Ibow Cassama v. Union Of India And Another Introduction The case of Suaibo Ibow Cassama v. Union Of India And Another adjudicated by the...
Material Fact Disclosure Sufficiency in Tax Assessment: N.D Bhatt v. I.B.M World Trade Corporation

Material Fact Disclosure Sufficiency in Tax Assessment: N.D Bhatt v. I.B.M World Trade Corporation

Date: Jul 22, 1993
Material Fact Disclosure Sufficiency in Tax Assessment: N.D Bhatt v. I.B.M World Trade Corporation Introduction The case of N.D Bhatt, Inspecting Assistant Commissioner of Income Tax And Another v....
Balancing Secured Creditor Rights Amid Pari Passu Charges: Insights from Maharashtra State Financial Corporation v. Ballarpur Industries Limited

Balancing Secured Creditor Rights Amid Pari Passu Charges: Insights from Maharashtra State Financial Corporation v. Ballarpur Industries Limited

Date: Jul 17, 1993
Balancing Secured Creditor Rights Amid Pari Passu Charges: Insights from Maharashtra State Financial Corporation v. Ballarpur Industries Limited Introduction Maharashtra State Financial Corporation...
Classification of Intra-Group Property Transfer as Capital Asset Transaction in Fort Properties Pvt. Ltd. v. CIT

Classification of Intra-Group Property Transfer as Capital Asset Transaction in Fort Properties Pvt. Ltd. v. CIT

Date: Jul 17, 1993
Classification of Intra-Group Property Transfer as Capital Asset Transaction in Fort Properties Pvt. Ltd. v. Commissioner Of Income-Tax Introduction The case of Fort Properties Pvt. Ltd. v....
Revenue vs Capital Loss: Insights from Commissioner Of Income-Tax v. V.S Dempo And Co. Pvt. Ltd.

Revenue vs Capital Loss: Insights from Commissioner Of Income-Tax v. V.S Dempo And Co. Pvt. Ltd.

Date: Jul 16, 1993
Revenue vs Capital Loss: Insights from Commissioner Of Income-Tax v. V.S Dempo And Co. Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. V.S Dempo And Co. Pvt. Ltd. adjudicated by the...
Broad Interpretation of 'Concern' and Strict Application of Proviso in Section 64(1)(ii): Insights from Dr. J.M Mokashi v. Commissioner of Income-Tax

Broad Interpretation of 'Concern' and Strict Application of Proviso in Section 64(1)(ii): Insights from Dr. J.M Mokashi v. Commissioner of Income-Tax

Date: Jul 14, 1993
Broad Interpretation of 'Concern' and Strict Application of Proviso in Section 64(1)(ii): Insights from Dr. J.M Mokashi v. Commissioner of Income-Tax Introduction In the landmark case of Dr. J.M...
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