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  • Commentaries
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Bombay High Court Case Commentaries

Deductibility of Loan Write-offs in Business Income: Insights from Indequip Ltd. v. Commissioner Of Income-Tax

Deductibility of Loan Write-offs in Business Income: Insights from Indequip Ltd. v. Commissioner Of Income-Tax

Date: Nov 17, 1992
Deductibility of Loan Write-offs in Business Income: Insights from Indequip Ltd. v. Commissioner Of Income-Tax Introduction The case of Indequip Ltd. v. Commissioner Of Income-Tax adjudicated by the...
Unfair Labour Practices in Service Termination: Insights from Dattatraya Shankarrao Kharde v. Executive Engineer

Unfair Labour Practices in Service Termination: Insights from Dattatraya Shankarrao Kharde v. Executive Engineer

Date: Nov 13, 1992
Unfair Labour Practices in Service Termination: Insights from Dattatraya Shankarrao Kharde v. Executive Engineer Introduction The case of Dattatraya Shankarrao Kharde v. Executive Engineer, Chief...
Enhancing Burden of Proof in Concealment of Income: Insights from Commissioner Of Income-Tax v. P.M Shah

Enhancing Burden of Proof in Concealment of Income: Insights from Commissioner Of Income-Tax v. P.M Shah

Date: Nov 10, 1992
Enhancing Burden of Proof in Concealment of Income: Insights from Commissioner Of Income-Tax v. P.M Shah Introduction The case of Commissioner Of Income-Tax v. P.M Shah, adjudicated by the Bombay...
Tribunal's Overreach in Correcting Judicial Decisions: Insights from Commissioner Of Income-Tax v. Ramesh Electric And Trading Co.

Tribunal's Overreach in Correcting Judicial Decisions: Insights from Commissioner Of Income-Tax v. Ramesh Electric And Trading Co.

Date: Nov 7, 1992
Tribunal's Overreach in Correcting Judicial Decisions: Insights from Commissioner Of Income-Tax v. Ramesh Electric And Trading Co. Introduction The case of Commissioner Of Income-Tax v. Ramesh...
Legitimate Expectation in Medical Admissions: Kush Damodar Jhunjhunwala v. State Of Maharashtra And Others

Legitimate Expectation in Medical Admissions: Kush Damodar Jhunjhunwala v. State Of Maharashtra And Others

Date: Oct 23, 1992
Legitimate Expectation in Medical Admissions: Kush Damodar Jhunjhunwala v. State Of Maharashtra And Others Introduction The case of Kush Damodar Jhunjhunwala v. State Of Maharashtra And Others was...
Bajaj Tempo Ltd. v. Commissioner Of Income-Tax: Revenue vs. Capital Expenditure in Technical Collaborations

Bajaj Tempo Ltd. v. Commissioner Of Income-Tax: Revenue vs. Capital Expenditure in Technical Collaborations

Date: Oct 16, 1992
Bajaj Tempo Ltd. v. Commissioner Of Income-Tax: Revenue vs. Capital Expenditure in Technical Collaborations Introduction The case of Bajaj Tempo Ltd. v. Commissioner Of Income-Tax adjudicated by the...
Limitations on Delegated Authority in Income Tax Rules: Commissioner Of Income-Tax v. Nagpur Hotel Owners Association

Limitations on Delegated Authority in Income Tax Rules: Commissioner Of Income-Tax v. Nagpur Hotel Owners Association

Date: Oct 16, 1992
Limitations on Delegated Authority in Income Tax Rules: Commissioner Of Income-Tax v. Nagpur Hotel Owners Association 1. Introduction The case of Commissioner Of Income-Tax v. Nagpur Hotel Owners...
Commissioner Of Income-Tax v. J.K Chemicals Ltd.: Clarifying Capital and Revenue Expenditure in Tax Deductibility

Commissioner Of Income-Tax v. J.K Chemicals Ltd.: Clarifying Capital and Revenue Expenditure in Tax Deductibility

Date: Oct 14, 1992
Commissioner Of Income-Tax v. J.K Chemicals Ltd.: Clarifying Capital and Revenue Expenditure in Tax Deductibility Introduction The case of Commissioner Of Income-Tax v. J.K Chemicals Ltd. adjudicated...
Enhanced Reliability of Tracker Dog Evidence in Criminal Proceedings: Babu Magbul Shaikh v. State Of Maharashtra

Enhanced Reliability of Tracker Dog Evidence in Criminal Proceedings: Babu Magbul Shaikh v. State Of Maharashtra

Date: Oct 8, 1992
Enhanced Reliability of Tracker Dog Evidence in Criminal Proceedings: Babu Magbul Shaikh v. State Of Maharashtra Introduction Babu Magbul Shaikh v. State Of Maharashtra is a landmark judgment...
Recognition of Beneficial Ownership for Depreciation under Section 32: Commissioner Of Income-Tax v. Bagga

Recognition of Beneficial Ownership for Depreciation under Section 32: Commissioner Of Income-Tax v. Bagga

Date: Sep 26, 1992
Recognition of Beneficial Ownership for Depreciation under Section 32: Commissioner Of Income-Tax v. Bagga Introduction The case of Commissioner Of Income-Tax v. Dilip Singh Sardarsingh Bagga...
Agricultural Income from Land Sales Remains Exempt from Income Tax: Analysis of Commissioner Of Income-Tax v. Dhable et al.

Agricultural Income from Land Sales Remains Exempt from Income Tax: Analysis of Commissioner Of Income-Tax v. Dhable et al.

Date: Sep 26, 1992
Agricultural Income from Land Sales Remains Exempt from Income Tax: Analysis of Commissioner Of Income-Tax v. Dhable et al. Introduction The case of Commissioner Of Income-Tax v. Dhable, Bobde...
Revised Returns and Binding Nature of Public Notices: Insights from Bombay Cloth Syndicate v. Commissioner Of Income-Tax

Revised Returns and Binding Nature of Public Notices: Insights from Bombay Cloth Syndicate v. Commissioner Of Income-Tax

Date: Sep 26, 1992
Revised Returns and Binding Nature of Public Notices: Insights from Bombay Cloth Syndicate v. Commissioner Of Income-Tax Introduction Bombay Cloth Syndicate v. Commissioner Of Income-Tax, adjudicated...
Distinct Partnership Firms Not Constituting a Single Establishment Under EPF Act: Bombay High Court's Ruling in Sunder Transport v. RPF Commissioner

Distinct Partnership Firms Not Constituting a Single Establishment Under EPF Act: Bombay High Court's Ruling in Sunder Transport v. RPF Commissioner

Date: Sep 5, 1992
Distinct Partnership Firms Not Constituting a Single Establishment Under EPF Act: Bombay High Court's Ruling in Sunder Transport v. R.P.F.C. Introduction The case of Sunder Transport And Another v....
Non-State Characterization of Multi-State Co-operative Banks under Article 12

Non-State Characterization of Multi-State Co-operative Banks under Article 12

Date: Aug 29, 1992
Non-State Characterization of Multi-State Co-operative Banks under Article 12 1. Introduction The case of Shamrao Vithal Co-Operative Bank Limited And Another v. Padubidri Pattabhiram Bhat And...
Broad Interpretation of Technical Services under Section 80-O: Godrej and Boyce Mfg. Co. Ltd. v. S.B Potnis

Broad Interpretation of Technical Services under Section 80-O: Godrej and Boyce Mfg. Co. Ltd. v. S.B Potnis

Date: Aug 28, 1992
Broad Interpretation of Technical Services under Section 80-O: Godrej and Boyce Mfg. Co. Ltd. v. S.B Potnis Introduction The case of Godrej And Boyce Mfg. Co. Ltd. v. S.B Potnis, Chief Commissioner...
Occupier Nomination under the Factories Act, 1948: Clarifying Director Requirements

Occupier Nomination under the Factories Act, 1948: Clarifying Director Requirements

Date: Aug 26, 1992
Occupier Nomination under the Factories Act, 1948: Clarifying Director Requirements Introduction The case of Kirloskar Pneumatic Co. Ltd., Pune v. V.A More And Others adjudicated by the Bombay High...
Limits of Charity Commissioner's Authority under Section 41-A of the Bombay Public Trusts Act

Limits of Charity Commissioner's Authority under Section 41-A of the Bombay Public Trusts Act

Date: Aug 25, 1992
Limits of Charity Commissioner's Authority under Section 41-A of the Bombay Public Trusts Act Introduction The case of Lahudas Sambhaji Karad v. The State Of Maharashtra And Others adjudicated by the...
Limits of Customs Authority Under the Customs Act: Bussa Overseas & Properties Pvt. Ltd. v. C.L. Mahar

Limits of Customs Authority Under the Customs Act: Bussa Overseas & Properties Pvt. Ltd. v. C.L. Mahar

Date: Aug 5, 1992
Limits of Customs Authority Under the Customs Act: Bussa Overseas & Properties Pvt. Ltd. v. C.L. Mahar Introduction The case Bussa Overseas & Properties Pvt. Ltd. v. C.L. Mahar adjudicated by the...
Legality of Banker's Lien on Joint Depository Accounts: Insights from State Bank Of India v. Javed Akhtar Hussain

Legality of Banker's Lien on Joint Depository Accounts: Insights from State Bank Of India v. Javed Akhtar Hussain

Date: Aug 4, 1992
Legality of Banker's Lien on Joint Depository Accounts: Insights from State Bank Of India v. Javed Akhtar Hussain Introduction The case of State Bank Of India v. Javed Akhtar Hussain adjudicated by...
Reaffirmation of Receiver’s Authority in Property Possession: Aboobakar Abdulrehman & Co. v. Shreeji Properties

Reaffirmation of Receiver’s Authority in Property Possession: Aboobakar Abdulrehman & Co. v. Shreeji Properties

Date: Aug 1, 1992
Reaffirmation of Receiver’s Authority in Property Possession: Aboobakar Abdulrehman & Co. v. Shreeji Properties Introduction The case of Aboobakar Abdulrehman & Co. v. Shreeji Properties, adjudicated...
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