Bombay High Court Case Commentaries

Continuance of Public Premises Status Post Lease Termination: S.R.B Gaikwad v. The Union Of India And Others Opponents Judgment Analysis

Date: Jul 24, 1976

Continuance of Public Premises Status Post Lease Termination: S.R.B Gaikwad v. The Union Of India And Others Opponents Judgment Analysis Introduction The case of S.R.B Gaikwad v. The Union Of India...

Chemaux Pvt. Ltd. v. Commissioner of Income Tax: Burden of Proof in Deducting Secret Commissions

Date: Jul 16, 1976

Chemaux Pvt. Ltd. v. Commissioner of Income Tax: Burden of Proof in Deducting Secret Commissions Introduction Chemaux Private Ltd. v. Commissioner Of Income-Tax, Bombay City-III is a significant...

Enduring Benefit Determination in Capital Expenditure: Menora Hosiery Works Pvt. Ltd. Case

Date: Jul 15, 1976

Enduring Benefit Determination in Capital Expenditure: Menora Hosiery Works Pvt. Ltd. Case Introduction The case of Commissioner Of Income-Tax, Bombay City-I v. Menora Hosiery Works Pvt. Ltd.,...

Deductibility of Widow's Allowances as Trust Obligations in Partnership Firms: Crawford Bayley & Co. Judgment

Date: Jul 15, 1976

Deductibility of Widow's Allowances as Trust Obligations in Partnership Firms: Crawford Bayley & Co. Judgment Introduction The case of Commissioner Of Income-Tax, Bombay City I v. Crawford Bayley &...

Government Subsidy as Revenue Income: Comprehensive Analysis of Dhrangadhra Chemical Works Ltd. v. Commissioner Of Income-Tax

Date: Jul 7, 1976

Government Subsidy as Revenue Income: Comprehensive Analysis of Dhrangadhra Chemical Works Ltd. v. Commissioner Of Income-Tax Introduction The case of Dhrangadhra Chemical Works Ltd. v. Commissioner...

Distinction Between Reserve and Provision in Capital Computation under Super Profits Tax Act: Shree Ram Mills Ltd. v. Commissioner Of Income-Tax

Date: Jul 2, 1976

Distinction Between Reserve and Provision in Capital Computation under Super Profits Tax Act: Shree Ram Mills Ltd. v. Commissioner Of Income-Tax Introduction The case of Shree Ram Mills Ltd. v....

Recognition of Authenticated Circulars as Rules under Article 309: Chandrakant Sakharam Karkhanis v. State Of Maharashtra

Date: Apr 15, 1976

Recognition of Authenticated Circulars as Rules under Article 309: Chandrakant Sakharam Karkhanis v. State Of Maharashtra Introduction The case of Chandrakant Sakharam Karkhanis v. State Of...

Extinction of Alienation Rights under the Abolition Act of 1955: Analysis of Laxmibai Sadashiv Date v. Ganesh Shankar Date

Date: Apr 9, 1976

Extinction of Alienation Rights under the Abolition Act of 1955: Analysis of Laxmibai Sadashiv Date v. Ganesh Shankar Date Introduction Laxmibai Sadashiv Date v. Ganesh Shankar Date is a significant...

Interpreting Section 25(1) of the Hindu Marriage Act: Rights to Maintenance in Null and Void Marriages

Date: Mar 25, 1976

Interpreting Section 25(1) of the Hindu Marriage Act: Rights to Maintenance in Null and Void Marriages Introduction The case of Govindrao Ranoji Musale v. Sou. Anandibai Govindrao Musale adjudicated...

Just Compensation and Liability under Section 110B of the Motor Vehicles Act: A Precedential Commentary

Date: Mar 24, 1976

Just Compensation and Liability under Section 110B of the Motor Vehicles Act: A Precedential Commentary Introduction The case of M/S. Marine & General Insurance Co. Ltd. v. Balkrishna Ramchandra...

Adverse Possession and the Necessity of Specific Plea in Title-Based Possession Claims: Yesu Sadhu Nimagre v. Kundalika Babaji Nimagre

Date: Mar 23, 1976

Adverse Possession and the Necessity of Specific Plea in Title-Based Possession Claims: Yesu Sadhu Nimagre v. Kundalika Babaji Nimagre Introduction The case of Yesu Sadhu Nimagre And Others v....

Independence of Section 124 from Section 110: Comprehensive Analysis of Choksey v. Mondkar

Date: Mar 3, 1976

Independence of Section 124 from Section 110: Comprehensive Analysis of Choksey v. Mondkar Introduction The legal landscape governing the seizure and confiscation of goods under the Customs Act,...

Enhanced Rights for Divorced Wives: Commentary on Smt. Mehbubabi Nasir Shaikh v. Nasir Farid Shaikh

Date: Feb 14, 1976

Enhanced Rights for Divorced Wives: Commentary on Smt. Mehbubabi Nasir Shaikh v. Nasir Farid Shaikh Introduction The case of Smt. Mehbubabi Nasir Shaikh v. Nasir Farid Shaikh was adjudicated by the...

Clarification on Document Preservation and Assessment Timelines under Bombay Sales Tax Act: Commissioner of Sales Tax v. Ramdas Laxmidas

Date: Jan 24, 1976

Clarification on Document Preservation and Assessment Timelines under Bombay Sales Tax Act: Commissioner of Sales Tax v. Ramdas Laxmidas Introduction The case of Commissioner Of Sales Tax v. Ramdas...

Partnership at Will under the Indian Partnership Act: An Analysis of Iqbalnath Premnath Anand v. Rameshwarnath Premnath Anand (1976)

Date: Jan 22, 1976

Partnership at Will under the Indian Partnership Act: An Analysis of Iqbalnath Premnath Anand v. Rameshwarnath Premnath Anand (1976) Introduction The legal landscape governing partnerships in India...

Determining Property Ownership for Tax Assessment: Analysis of Commissioner Of Income-Tax v. Fazalbhoy Investment Co. Pvt. Ltd.

Date: Dec 20, 1975

Determining Property Ownership for Tax Assessment: Analysis of Commissioner Of Income-Tax v. Fazalbhoy Investment Co. Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Fazalbhoy...

Indian Commercial Co. Ltd. v. Commissioner of Income-Tax: Defining Speculative Transactions in Tax Deductions

Date: Dec 12, 1975

Indian Commercial Co. Ltd. v. Commissioner of Income-Tax: Defining Speculative Transactions in Tax Deductions Introduction The case of Commissioner of Income-Tax v. Indian Commercial Co. P. Ltd....

Appellate Jurisdiction in Company Matters: Insights from S.P. Khanna v. S.N. Ghosh

Date: Dec 3, 1975

Appellate Jurisdiction in Company Matters: Insights from S.P. Khanna v. S.N. Ghosh Introduction The case of S.P. Khanna, Deputy Official Liquidator, Laxmi Bank Ltd., Nagpur v. S.N. Ghosh adjudicated...

Reduction of Share Capital Does Not Constitute a Deemed Gift Under Section 4(a) of the Gift-tax Act

Date: Nov 20, 1975

Reduction of Share Capital Does Not Constitute a Deemed Gift Under Section 4(a) of the Gift-tax Act Introduction The case of Commissioner Of Gift-Tax v. Cawasji Jehangir Co. (P.) Ltd. was adjudicated...

Goodwill Transfer in Partnership: Not a Gift Under the Gift Tax Act

Date: Nov 19, 1975

Goodwill Transfer in Partnership: Not a Gift Under the Gift Tax Act Introduction The case of Commissioner Of Gift-Tax, Bombay City II v. Smt. Lalita B. Shah adjudicated by the Bombay High Court on...