Bombay High Court Case Commentaries

Clarifying the Interpretation of 'Value' in Import License Debiting: Union Of India v. Glaxo Laboratories

Date: Jan 16, 1979

Clarifying the Interpretation of 'Value' in Import License Debiting: Union Of India v. Glaxo Laboratories Introduction In the landmark case of Union Of India And Ors. v. Glaxo Laboratories (India)...

Clarifying Employment Criteria for Tax Relief under Section 84(2)(iv): Commissioner of Income-Tax v. Sawyer's Asia Ltd.

Date: Jan 12, 1979

Clarifying Employment Criteria for Tax Relief under Section 84(2)(iv): Commissioner of Income-Tax v. Sawyer's Asia Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay City-II v. Sawyer's...

High Court Upholds Statutory Depreciation Over Conflicting Rules in Commissioner of Income-Tax v. Bombay State Transport Corporation

Date: Jan 11, 1979

High Court Upholds Statutory Depreciation Over Conflicting Rules in Commissioner of Income-Tax v. Bombay State Transport Corporation Introduction The case of Commissioner Of Income-Tax, Bombay...

Pressure Piling Recognized as Manufacturing Under Section 84: Insights from Commissioner Of Income-Tax v. Pressure Piling Co.

Date: Jan 11, 1979

Pressure Piling Recognized as Manufacturing Under Section 84: Insights from Commissioner Of Income-Tax v. Pressure Piling Co. Introduction The case of Commissioner Of Income-Tax, Bombay City-II v....

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

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

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

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

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

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

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

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

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

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

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

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

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

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.

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

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...