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  • Commentaries
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Bombay High Court Case Commentaries

Limits on Forfeiture of Improperly Collected Sales Tax Under Section 37(1)(a)

Limits on Forfeiture of Improperly Collected Sales Tax Under Section 37(1)(a)

Date: Dec 2, 1978
Limits on Forfeiture of Improperly Collected Sales Tax Under Section 37(1)(a) Introduction The case of Ramkrishan Kulwantrai v. Commissioner Of Sales Tax, adjudicated by the Bombay High Court on...
Chhatrapati Charitable Devasthan Trust v. Parisa Appa Bhoske And Others: Establishing Limits on Trust Exemptions under the Bombay Tenancy Act

Chhatrapati Charitable Devasthan Trust v. Parisa Appa Bhoske And Others: Establishing Limits on Trust Exemptions under the Bombay Tenancy Act

Date: Nov 24, 1978
Chhatrapati Charitable Devasthan Trust v. Parisa Appa Bhoske And Others: Establishing Limits on Trust Exemptions under the Bombay Tenancy Act Introduction The case of Chhatrapati Charitable Devasthan...
Limitation of Charity Commissioner's Authority in Sanctioning Trust Property Sales

Limitation of Charity Commissioner's Authority in Sanctioning Trust Property Sales

Date: Nov 18, 1978
Limitation of Charity Commissioner's Authority in Sanctioning Trust Property Sales Introduction The case of Arunodaya Prefab v. M.D Kambli And Others adjudicated by the Bombay High Court on November...
State Bank of India v. Kalpaka Transport Company Pvt. Ltd.: Upholding Natural Justice in Banking Operations under Article 12

State Bank of India v. Kalpaka Transport Company Pvt. Ltd.: Upholding Natural Justice in Banking Operations under Article 12

Date: Nov 18, 1978
State Bank of India v. Kalpaka Transport Company Pvt. Ltd.: Upholding Natural Justice in Banking Operations under Article 12 Introduction The case of State Bank of India v. Kalpaka Transport Company...
Acquisition of Foreign Exchange under FERA: Insights from Pandharinath Kishtiah Renguntawak v. Deputy Director Of Enforcement

Acquisition of Foreign Exchange under FERA: Insights from Pandharinath Kishtiah Renguntawak v. Deputy Director Of Enforcement

Date: Oct 6, 1978
Acquisition of Foreign Exchange under FERA: Insights from Pandharinath Kishtiah Renguntawak v. Deputy Director Of Enforcement 1. Introduction The case of Pandharinath Kishtiah Renguntawak v. Deputy...
Strengthening Authentication Standards for Powers of Attorney under Section 85 of the Indian Evidence Act

Strengthening Authentication Standards for Powers of Attorney under Section 85 of the Indian Evidence Act

Date: Sep 19, 1978
Strengthening Authentication Standards for Powers of Attorney under Section 85 of the Indian Evidence Act Introduction The case of Mohanshet Purushottam Gujar v. Mrs. Jayashri Vasantrao Mahagaonkar,...
Reconstitution of Partnership and Gift Tax Implications: Insights from Commissioner of Gift-Tax v. Premji Trikamji Jobanputra

Reconstitution of Partnership and Gift Tax Implications: Insights from Commissioner of Gift-Tax v. Premji Trikamji Jobanputra

Date: Aug 18, 1978
Reconstitution of Partnership and Gift Tax Implications: Insights from Commissioner of Gift-Tax, Bombay City-II v. Premji Trikamji Jobanputra Introduction The case of Commissioner of Gift-Tax, Bombay...
Emphasis on Plaintiff's Readiness in Specific Performance: Bhaurao Shamrao Bhalme v. Mahadeo Raghu Yelekar

Emphasis on Plaintiff's Readiness in Specific Performance: Bhaurao Shamrao Bhalme v. Mahadeo Raghu Yelekar

Date: Aug 17, 1978
Emphasis on Plaintiff's Readiness in Specific Performance: Bhaurao Shamrao Bhalme v. Mahadeo Raghu Yelekar Introduction Bhaurao Shamrao Bhalme v. Mahadeo Raghu Yelekar is a landmark judgment...
Assessment of Gift-Tax on Goodwill Transfer in Partnership Reconstitution

Assessment of Gift-Tax on Goodwill Transfer in Partnership Reconstitution

Date: Aug 12, 1978
Assessment of Gift-Tax on Goodwill Transfer in Partnership Reconstitution Introduction In the landmark case of Commissioner Of Gift-Tax (Central), Bombay v. J.N Marshall, adjudicated by the Bombay...
Guardians and Wards Act: Reaffirming Maternal Custody Rights in Mohammad Shafi v. Shamim Banoo

Guardians and Wards Act: Reaffirming Maternal Custody Rights in Mohammad Shafi v. Shamim Banoo

Date: Aug 11, 1978
Guardians and Wards Act: Reaffirming Maternal Custody Rights in Mohammad Shafi v. Shamim Banoo Introduction The case of Mohammad Shafi v. Shamim Banoo adjudicated by the Bombay High Court on August...
Bar Council of Maharashtra v. Commissioner of Income-Tax: Defining General Public Utility for Charitable Tax Exemption

Bar Council of Maharashtra v. Commissioner of Income-Tax: Defining General Public Utility for Charitable Tax Exemption

Date: Aug 9, 1978
Bar Council of Maharashtra v. Commissioner of Income-Tax: Defining General Public Utility for Charitable Tax Exemption Introduction The case of Bar Council of Maharashtra v. Commissioner of...
Limitation Periods in Industrial Disputes: Insights from State of Maharashtra v. Ajit Maneklal Choksi

Limitation Periods in Industrial Disputes: Insights from State of Maharashtra v. Ajit Maneklal Choksi

Date: Aug 8, 1978
Limitation Periods in Industrial Disputes: Insights from State of Maharashtra v. Ajit Maneklal Choksi Introduction The case of State of Maharashtra v. Ajit Maneklal Choksi adjudicated by the Bombay...
Inayat Hussain Fakhruddin v. Union Of India: Clarifying the Applicability of Income Tax Section 281 and Related Rules

Inayat Hussain Fakhruddin v. Union Of India: Clarifying the Applicability of Income Tax Section 281 and Related Rules

Date: Aug 5, 1978
Inayat Hussain Fakhruddin v. Union Of India: Clarifying the Applicability of Income Tax Section 281 and Related Rules Introduction The case of Inayat Hussain Fakhruddin And Another v. Union Of India...
Reaffirming the Burden of Proof in Income Tax Assessments: Gordhandas Hargovandas v. Commissioner of Income-Tax

Reaffirming the Burden of Proof in Income Tax Assessments: Gordhandas Hargovandas v. Commissioner of Income-Tax

Date: Aug 2, 1978
Reaffirming the Burden of Proof in Income Tax Assessments: Gordhandas Hargovandas v. Commissioner of Income-Tax Introduction In the landmark case of Gordhandas Hargovandas And Another v. Commissioner...
Plant Classification in Tax Law: Insights from Commissioner Of Income-Tax v. Bank Of India Ltd.

Plant Classification in Tax Law: Insights from Commissioner Of Income-Tax v. Bank Of India Ltd.

Date: Jul 28, 1978
Plant Classification in Tax Law: Insights from Commissioner Of Income-Tax v. Bank Of India Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay City III, Bombay v. Bank Of India Ltd....
Tata Hydro's Dam Strengthening Qualifies for Development Rebate: A New Precedent under Section 33, IT Act

Tata Hydro's Dam Strengthening Qualifies for Development Rebate: A New Precedent under Section 33, IT Act

Date: Jul 27, 1978
Tata Hydro's Dam Strengthening Qualifies for Development Rebate: A New Precedent under Section 33, IT Act Introduction The case of Commissioner Of Income-Tax, Bombay v. Tata Hydro Electric Power...
Interpretation of 'Actual Cost' Under IT Act, 1961: Landmark Judgment in Commissioner Of Income-Tax, Bombay City-I v. Bassein Electric Supply Co. Ltd.

Interpretation of 'Actual Cost' Under IT Act, 1961: Landmark Judgment in Commissioner Of Income-Tax, Bombay City-I v. Bassein Electric Supply Co. Ltd.

Date: Jul 26, 1978
Interpretation of 'Actual Cost' Under IT Act, 1961: Landmark Judgment in Commissioner Of Income-Tax, Bombay City-I v. Bassein Electric Supply Co. Ltd. Introduction The case of Commissioner Of...
Securities Contracts (Regulation) Act, 1956: Non-Applicability to Private Limited Company Share Transactions – Norman J. Hamilton v. Umedbhai S. Patel

Securities Contracts (Regulation) Act, 1956: Non-Applicability to Private Limited Company Share Transactions – Norman J. Hamilton v. Umedbhai S. Patel

Date: Jul 25, 1978
Securities Contracts (Regulation) Act, 1956: Non-Applicability to Private Limited Company Share Transactions – Norman J. Hamilton v. Umedbhai S. Patel Introduction The case of Norman J. Hamilton v....
Promoters' Shares Allotment as Taxable Income: Insights from D.M Neterwalla v. Commissioner of Income-Tax

Promoters' Shares Allotment as Taxable Income: Insights from D.M Neterwalla v. Commissioner of Income-Tax

Date: Jul 22, 1978
Promoters' Shares Allotment as Taxable Income: Insights from D.M Neterwalla v. Commissioner of Income-Tax, Bombay City-I Introduction The landmark case of D.M Neterwalla v. Commissioner of...
Commencement of Business for Tax Purposes: Insights from Commissioner Of Income-Tax v. Ralliwolf Ltd.

Commencement of Business for Tax Purposes: Insights from Commissioner Of Income-Tax v. Ralliwolf Ltd.

Date: Jul 18, 1978
Commencement of Business for Tax Purposes: Insights from Commissioner Of Income-Tax v. Ralliwolf Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay v. Ralliwolf Ltd. (1978) adjudicated...
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