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Bombay High Court Case Commentaries

Non-Deductibility of Interest Paid Against Interest Earned: Analysis of Commissioner Of Income-Tax, Bombay City-II v. United Wire Ropes Ltd.

Non-Deductibility of Interest Paid Against Interest Earned: Analysis of Commissioner Of Income-Tax, Bombay City-II v. United Wire Ropes Ltd.

Date: Jul 15, 1978
Non-Deductibility of Interest Paid Against Interest Earned: Analysis of Commissioner Of Income-Tax, Bombay City-II v. United Wire Ropes Ltd. Introduction The case of Commissioner Of Income-Tax,...
Set-Off of Unabsorbed Depreciation and Finality of Income Head Determination: Western India Oil Distributing Co. Ltd. v. CIT

Set-Off of Unabsorbed Depreciation and Finality of Income Head Determination: Western India Oil Distributing Co. Ltd. v. CIT

Date: Jul 5, 1978
Set-Off of Unabsorbed Depreciation and Finality of Income Head Determination: Western India Oil Distributing Co. Ltd. v. Commissioner Of Income-Tax Introduction The case of Western India Oil...
Reallocation of Cost in Bonus Shares for Capital Gains – The Landmark Judgment in W.H Brady & Co. Ltd. v. CIT, Bombay

Reallocation of Cost in Bonus Shares for Capital Gains – The Landmark Judgment in W.H Brady & Co. Ltd. v. CIT, Bombay

Date: Jul 1, 1978
Reallocation of Cost in Bonus Shares for Capital Gains – The Landmark Judgment in W.H Brady & Co. Ltd. v. CIT, Bombay Introduction The case of W.H Brady & Company Ltd. v. Commissioner Of Income-Tax,...
Establishing Prima Facie Case in Bigamy under IPC Section 494: Jacob Harold Aranha v. Mrs. Vera Aranha

Establishing Prima Facie Case in Bigamy under IPC Section 494: Jacob Harold Aranha v. Mrs. Vera Aranha

Date: Jun 24, 1978
Establishing Prima Facie Case in Bigamy under IPC Section 494: Jacob Harold Aranha v. Mrs. Vera Aranha Introduction The case of Jacob Harold Aranha and Another v. Mrs. Vera Aranha and Another...
Inclusion of Partnership Goodwill in Estate Duty: Insights from Smt. Urmila v. Controller Of Estate Duty, Bombay

Inclusion of Partnership Goodwill in Estate Duty: Insights from Smt. Urmila v. Controller Of Estate Duty, Bombay

Date: Jun 23, 1978
Inclusion of Partnership Goodwill in Estate Duty: Insights from Smt. Urmila v. Controller Of Estate Duty, Bombay Introduction The case of Smt. Urmila v. Controller Of Estate Duty, Bombay adjudicated...
Determining the Commencement of Business for Tax Purposes: Insights from Commissioner Of Income-Tax v. Industrial Solvents And Chemicals Pvt. Ltd.

Determining the Commencement of Business for Tax Purposes: Insights from Commissioner Of Income-Tax v. Industrial Solvents And Chemicals Pvt. Ltd.

Date: Jun 21, 1978
Determining the Commencement of Business for Tax Purposes: Insights from Commissioner Of Income-Tax v. Industrial Solvents And Chemicals Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax,...
Impact of Section 80-1 Deductions on Surtax Capital: Insights from Commissioner of Surtax, Vidarbha and Marathwada v. Ballarpur Industries Ltd.

Impact of Section 80-1 Deductions on Surtax Capital: Insights from Commissioner of Surtax, Vidarbha and Marathwada v. Ballarpur Industries Ltd.

Date: Jun 17, 1978
Impact of Section 80-1 Deductions on Surtax Capital: Insights from Commissioner of Surtax, Vidarbha and Marathwada v. Ballarpur Industries Ltd. 1. Introduction The case of Commissioner of Surtax,...
Classification of Guarantee Charges, Stamp Costs, and Deferred Interest as Capital Expenditure: Ballarpur Paper & Straw Mills Ltd. v. Commissioner Of Income-Tax

Classification of Guarantee Charges, Stamp Costs, and Deferred Interest as Capital Expenditure: Ballarpur Paper & Straw Mills Ltd. v. Commissioner Of Income-Tax

Date: Jun 16, 1978
Classification of Guarantee Charges, Stamp Costs, and Deferred Interest as Capital Expenditure: Ballarpur Paper & Straw Mills Ltd. v. Commissioner of Income-Tax, Vidarbha and Marathwada, Nagpur...
Hashmatrai v. Tarachand: Principles on Waiver of Termination Notice and Rent Control Applicability

Hashmatrai v. Tarachand: Principles on Waiver of Termination Notice and Rent Control Applicability

Date: Apr 19, 1978
Hashmatrai v. Tarachand: Principles on Waiver of Termination Notice and Rent Control Applicability Introduction The case Hashmatrai And Another v. Tarachand And Others adjudicated by the Bombay High...
Bajya v. Gopikabai & Anr.: A Landmark Judgment on Succession Under Hindu Law

Bajya v. Gopikabai & Anr.: A Landmark Judgment on Succession Under Hindu Law

Date: Apr 5, 1978
Bajya v. Gopikabai & Anr.: A Landmark Judgment on Succession Under Hindu Law 1. Introduction Bajya v. Gopikabai & Anr. is a significant judgment delivered by the Bombay High Court on April 4, 1978....
Defining "Entering on Reference" in Arbitration: Insights from M/S Jolly Steel Industries Pvt. Ltd. Poona v. Union Of India And Another

Defining "Entering on Reference" in Arbitration: Insights from M/S Jolly Steel Industries Pvt. Ltd. Poona v. Union Of India And Another

Date: Mar 23, 1978
Defining "Entering on Reference" in Arbitration: Insights from M/S Jolly Steel Industries Pvt. Ltd. Poona v. Union Of India And Another Introduction The case of M/S. Jolly Steel Industries Pvt. Ltd....
Res Judicata in Maintenance Proceedings: Analysis of Vithalrao Marotrao Awodhut v. Ratnaprabha Awadhut

Res Judicata in Maintenance Proceedings: Analysis of Vithalrao Marotrao Awodhut v. Ratnaprabha Awadhut

Date: Mar 9, 1978
Res Judicata in Maintenance Proceedings: Analysis of Vithalrao Marotrao Awodhut v. Ratnaprabha Awadhut Introduction The case of Vithalrao Marotrao Awodhut v. Ratnaprabha Awadhut adjudicated by the...
Capital Employed in New Undertakings: Insights from Commissioner Of Income Tax v. Alcock Ashdown & Co. Ltd.

Capital Employed in New Undertakings: Insights from Commissioner Of Income Tax v. Alcock Ashdown & Co. Ltd.

Date: Mar 8, 1978
Capital Employed in New Undertakings: Insights from Commissioner Of Income Tax v. Alcock Ashdown & Co. Ltd. Introduction The case of Commissioner Of Income Tax, Bombay City-I v. Alcock Ashdown & Co....
Rejection of the 1/5 Net Income Rule in Interim Maintenance: Dinesh Gijubhai Mehta v. Usha Dinesh Mehta

Rejection of the 1/5 Net Income Rule in Interim Maintenance: Dinesh Gijubhai Mehta v. Usha Dinesh Mehta

Date: Mar 8, 1978
Rejection of the 1/5 Net Income Rule in Interim Maintenance: Dinesh Gijubhai Mehta v. Usha Dinesh Mehta Introduction The case of Dinesh Gijubhai Mehta v. Usha Dinesh Mehta adjudicated by the Bombay...
Successor Landlords and Enforcement of Lease Breaches: Analysis of Shantinath S. Ghongade v. Rajmal Uttamchand Gugale

Successor Landlords and Enforcement of Lease Breaches: Analysis of Shantinath S. Ghongade v. Rajmal Uttamchand Gugale

Date: Mar 1, 1978
Successor Landlords and Enforcement of Lease Breaches: Analysis of Shantinath S. Ghongade v. Rajmal Uttamchand Gugale Introduction The case of Shantinath S. Ghongade v. Rajmal Uttamchand Gugale,...
Substitution of Decree Holder and Time Bar Under Vidarbha Debtor's Relief Act: The Bajirao v. Deshmukh Decision

Substitution of Decree Holder and Time Bar Under Vidarbha Debtor's Relief Act: The Bajirao v. Deshmukh Decision

Date: Feb 15, 1978
Substitution of Decree Holder and Time Bar Under Vidarbha Debtor's Relief Act: The Bajirao v. Deshmukh Decision Introduction The case Bajirao Domaji Shreerang v. Kashirao Ajabrao Deshmukh,...
Defining 'Due' under the Electricity Act: Establishing Licensee's Rights in Non-Payment Situations

Defining 'Due' under the Electricity Act: Establishing Licensee's Rights in Non-Payment Situations

Date: Feb 14, 1978
Defining 'Due' under the Electricity Act: Establishing Licensee's Rights in Non-Payment Situations Introduction The case of M/S Bharat Barrel & Drum Manufacturing Co. Pvt. Ltd. v. The Municipal...
Duty Implication Upon Goods Removal: A Paradigm from UOI vs. Elphinstone Mills

Duty Implication Upon Goods Removal: A Paradigm from UOI vs. Elphinstone Mills

Date: Jan 21, 1978
Duty Implication Upon Goods Removal: A Paradigm from U.O.I. vs. Elphinstone Mills Co. Ltd. Introduction The landmark judgment in The Union Of India (UOI) and Ors. v. The Elphinstone Spinning And...
Recognition of Mistake of Fact and Law in Customs Duty Refund Claims: Paper Products Limited v. Union of India

Recognition of Mistake of Fact and Law in Customs Duty Refund Claims: Paper Products Limited v. Union of India

Date: Dec 7, 1977
Recognition of Mistake of Fact and Law in Customs Duty Refund Claims: Paper Products Limited v. Union of India Introduction The case of Paper Products Limited v. Union of India adjudicated by the...
Commissioner Of Sales Tax v. Indian Metal Traders: Implications on Purchase Tax Liability in Ship Dismantling

Commissioner Of Sales Tax v. Indian Metal Traders: Implications on Purchase Tax Liability in Ship Dismantling

Date: Nov 30, 1977
Commissioner Of Sales Tax v. Indian Metal Traders: Implications on Purchase Tax Liability in Ship Dismantling Introduction The case of Commissioner Of Sales Tax v. Indian Metal Traders adjudicated by...
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