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  • Commentaries
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Bombay High Court Case Commentaries

Interest Deductibility in Business Borrowings: Insights from Commissioner of Income-Tax v. Bombay Samachar Ltd.

Interest Deductibility in Business Borrowings: Insights from Commissioner of Income-Tax v. Bombay Samachar Ltd.

Date: Jul 1, 1969
Interest Deductibility in Business Borrowings: Insights from Commissioner of Income-Tax v. Bombay Samachar Ltd. Introduction The case of Commissioner of Income-Tax, Bombay City II v. Bombay Samachar...
Prabhakar Vishnu Naik v. Union Of India: Territorial Jurisdiction and Recovery Under the Revenue Recovery Act

Prabhakar Vishnu Naik v. Union Of India: Territorial Jurisdiction and Recovery Under the Revenue Recovery Act

Date: Jun 27, 1969
Prabhakar Vishnu Naik v. Union Of India: Territorial Jurisdiction and Recovery Under the Revenue Recovery Act Introduction The case of Prabhakar Vishnu Naik v. Union Of India, adjudicated by the...
Revision of Non-Agricultural Land Use Permits: The State of Gujarat v. Patel Raghav Natha

Revision of Non-Agricultural Land Use Permits: The State of Gujarat v. Patel Raghav Natha

Date: Apr 22, 1969
Revision of Non-Agricultural Land Use Permits: The State of Gujarat v. Patel Raghav Natha Introduction The case The State of Gujarat v. Patel Raghav Natha was adjudicated by the Bombay High Court on...
Reaffirmation of Article 310 and the Limits of Article 311 in Civilian Defence Service Dismissals

Reaffirmation of Article 310 and the Limits of Article 311 in Civilian Defence Service Dismissals

Date: Apr 17, 1969
Reaffirmation of Article 310 and the Limits of Article 311 in Civilian Defence Service Dismissals Introduction The case of Shri Jai Nath Wanchoo v. The Union Of India And Others, adjudicated by the...
Commissioner's Decision in Workmen's Compensation Act Recognized as 'Judgment' under Letters Patent: Smt. Rajiyabi Cosman Sayi v. M/S. Mackinon Machinazie And Co.

Commissioner's Decision in Workmen's Compensation Act Recognized as 'Judgment' under Letters Patent: Smt. Rajiyabi Cosman Sayi v. M/S. Mackinon Machinazie And Co.

Date: Apr 11, 1969
Commissioner's Decision in Workmen's Compensation Act Recognized as 'Judgment' under Letters Patent: Smt. Rajiyabi Cosman Sayi v. M/S. Mackinon Machinazie And Co. Introduction The case of Smt....
Affirming the Jurisdiction and Procedural Validity under Sections 271 and 274 of the Income-tax Act: Padgilwar Brothers v. Commissioner Of Income-Tax

Affirming the Jurisdiction and Procedural Validity under Sections 271 and 274 of the Income-tax Act: Padgilwar Brothers v. Commissioner Of Income-Tax

Date: Apr 3, 1969
Affirming the Jurisdiction and Procedural Validity under Sections 271 and 274 of the Income-tax Act: Padgilwar Brothers v. Commissioner Of Income-Tax Introduction The case of Padgilwar Brothers v....
Rejection of Book Results Based on Lack of Customer Addresses: R.B. Jessaram Fetehchand Sugar Dept. v. Commissioner Of Income Tax

Rejection of Book Results Based on Lack of Customer Addresses: R.B. Jessaram Fetehchand Sugar Dept. v. Commissioner Of Income Tax

Date: Mar 31, 1969
Rejection of Book Results Based on Lack of Customer Addresses: R.B. Jessaram Fetehchand Sugar Dept. v. Commissioner Of Income Tax Introduction The case of R.B. Jessaram Fetehchand Sugar Dept. v....
Tribunal Precludes Income-Tax Authorities from Revisiting Purchase Agreement Valuations in R.B. Bansilal Abirchand Spinning And Weaving Mills v. Commissioner Of Income Tax

Tribunal Precludes Income-Tax Authorities from Revisiting Purchase Agreement Valuations in R.B. Bansilal Abirchand Spinning And Weaving Mills v. Commissioner Of Income Tax

Date: Mar 18, 1969
Tribunal Precludes Income-Tax Authorities from Revisiting Purchase Agreement Valuations in R.B. Bansilal Abirchand Spinning And Weaving Mills v. Commissioner Of Income Tax Introduction The case of...
Scope of Section 197 of the CrPC: Insights from Namdeo Kashinath Aher v. H.G Vartak And Another

Scope of Section 197 of the CrPC: Insights from Namdeo Kashinath Aher v. H.G Vartak And Another

Date: Mar 4, 1969
Scope of Section 197 of the CrPC: Insights from Namdeo Kashinath Aher v. H.G Vartak And Another Introduction The case of Namdeo Kashinath Aher v. H.G Vartak And Another, adjudicated by the Bombay...
Partition Recognized as Transfer Under Section 38(7) of the Bombay Tenancy and Agricultural Lands Act, 1958

Partition Recognized as Transfer Under Section 38(7) of the Bombay Tenancy and Agricultural Lands Act, 1958

Date: Feb 28, 1969
Partition Recognized as Transfer Under Section 38(7) of the Bombay Tenancy and Agricultural Lands Act, 1958 Introduction The case Smt. Radhabai v. State Of Maharashtra And Others presented before the...
Expansive Interpretation of 'Sale' under the Prevention of Food Adulteration Act, 1954

Expansive Interpretation of 'Sale' under the Prevention of Food Adulteration Act, 1954

Date: Feb 27, 1969
Expansive Interpretation of 'Sale' under the Prevention of Food Adulteration Act, 1954 Introduction The case of Dhirajlal Valji Kotak v. Ramchandra Janglaji Gujar, adjudicated by the Bombay High...
Cruelty as a Ground for Judicial Separation under the Hindu Marriage Act: Insights from Dr. N.G. Dastane v. Mrs. Sucheta N. Dastane

Cruelty as a Ground for Judicial Separation under the Hindu Marriage Act: Insights from Dr. N.G. Dastane v. Mrs. Sucheta N. Dastane

Date: Feb 25, 1969
Cruelty as a Ground for Judicial Separation under the Hindu Marriage Act: Insights from Dr. N.G. Dastane v. Mrs. Sucheta N. Dastane Introduction The case of Dr. Narayan Ganesh Dastane v. Mrs. Sucheta...
State Legislature's Authority to Impose Education Cess on Property Confirmed: Ramchand Maroti Mandwale v. Malkapur Municipal Council

State Legislature's Authority to Impose Education Cess on Property Confirmed: Ramchand Maroti Mandwale v. Malkapur Municipal Council

Date: Feb 20, 1969
State Legislature's Authority to Impose Education Cess on Property Confirmed: Ramchand Maroti Mandwale v. Malkapur Municipal Council Introduction The case of Ramchand Maroti Mandwale v. Malkapur...
Information Source Requirement for Reassessment Notices under Section 148: Insights from Ramkrishna Ramnath v. Income Tax Officer

Information Source Requirement for Reassessment Notices under Section 148: Insights from Ramkrishna Ramnath v. Income Tax Officer

Date: Feb 19, 1969
Information Source Requirement for Reassessment Notices under Section 148: Insights from Ramkrishna Ramnath v. Income Tax Officer Introduction The case of Ramkrishna Ramnath v. Income Tax Officer,...
Validity of Partnership Deed Involving a Minor: Insights from Commissioner Of Income-Tax, Bombay v. R. Dwarkadas And Co.

Validity of Partnership Deed Involving a Minor: Insights from Commissioner Of Income-Tax, Bombay v. R. Dwarkadas And Co.

Date: Dec 20, 1968
Validity of Partnership Deed Involving a Minor: Insights from Commissioner Of Income-Tax, Bombay v. R. Dwarkadas And Co. Introduction The case of Commissioner Of Income-Tax, Bombay v. R. Dwarkadas...
Deemed Agency and Business Connection for Taxation: Blue Star Engineering v. Commissioner of Income-Tax

Deemed Agency and Business Connection for Taxation: Blue Star Engineering v. Commissioner of Income-Tax

Date: Dec 19, 1968
Deemed Agency and Business Connection for Taxation: Blue Star Engineering v. Commissioner of Income-Tax Introduction The case of Blue Star Engineering Co. (Bombay)(P.) Ltd. v. Commissioner Of...
Legal Capacity of HUF Members in Partnership Firms: Insights from Manilal Dharamchand v. Commissioner Of Income Tax

Legal Capacity of HUF Members in Partnership Firms: Insights from Manilal Dharamchand v. Commissioner Of Income Tax

Date: Dec 17, 1968
Legal Capacity of HUF Members in Partnership Firms: Insights from Manilal Dharamchand v. Commissioner Of Income Tax Introduction The case of Manilal Dharamchand v. Commissioner Of Income Tax, Poona...
Affirmation of Machinery 'Use' under Pooling Agreements within Section 10(2)(vii) – Whittle Anderson Ltd. v. CIT

Affirmation of Machinery 'Use' under Pooling Agreements within Section 10(2)(vii) – Whittle Anderson Ltd. v. CIT

Date: Dec 5, 1968
Affirmation of Machinery 'Use' under Pooling Agreements within Section 10(2)(vii) – Whittle Anderson Ltd. v. CIT Introduction The case of Whittle Anderson Ltd. v. Commissioner Of Income-Tax, Bombay...
Inclusion of Service Charges in Sale Price for Sales Tax Purposes: Sun-N-Sand Hotel Pvt Ltd. v. State Of Maharashtra

Inclusion of Service Charges in Sale Price for Sales Tax Purposes: Sun-N-Sand Hotel Pvt Ltd. v. State Of Maharashtra

Date: Dec 3, 1968
Inclusion of Service Charges in Sale Price for Sales Tax Purposes: Sun-N-Sand Hotel Pvt Ltd. v. State Of Maharashtra Introduction The case of Sun-N-Sand Hotel Private Ltd. v. The State Of Maharashtra...
Deductibility of Business Loans as Trade Losses: Insights from T.J. Lalvani v. Commissioner Of Income Tax

Deductibility of Business Loans as Trade Losses: Insights from T.J. Lalvani v. Commissioner Of Income Tax

Date: Dec 3, 1968
Deductibility of Business Loans as Trade Losses: Insights from T.J. Lalvani v. Commissioner Of Income Tax Introduction T.J. Lalvani v. Commissioner Of Income Tax is a landmark case adjudicated by the...
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