Bombay High Court Case Commentaries

Double Taxation of Unregistered Firms: Insights from Commissioner Of Income-Tax, Bombay South v. Murlidhar Jhawar And Purna Ginning & Pressing Factory

Date: Jul 5, 1962

Double Taxation of Unregistered Firms: Insights from Commissioner Of Income-Tax, Bombay South v. Murlidhar Jhawar And Purna Ginning & Pressing Factory Introduction The case of Commissioner Of...

Assessment of Income Classification: Business vs. Property in National Storage Private Ltd. v. Commissioner Of Income-Tax

Date: Jul 4, 1962

Assessment of Income Classification: Business vs. Property in National Storage Private Ltd. v. Commissioner Of Income-Tax Introduction The case of The Commissioner Of Income-Tax, Bombay City I,...

Keshardeo Shrinivas Morarka v. Commissioner Of Income-Tax: Key Judgments on Loss Carry Forward and Appeal Rights Under the Income-tax Act, 1922

Date: Jun 22, 1962

Keshardeo Shrinivas Morarka v. Commissioner Of Income-Tax: Key Judgments on Loss Carry Forward and Appeal Rights Under the Income-tax Act, 1922 Introduction The case of Keshardeo Shrinivas Morarka v....

Accrual of Profits in Partnership Firms: Insights from Commissioner Of Income-Tax v. Associated Commercial Corporation

Date: Jun 19, 1962

Accrual of Profits in Partnership Firms: Insights from Commissioner Of Income-Tax v. Associated Commercial Corporation Introduction The case Commissioner Of Income-Tax, Bombay City II v. Associated...

Minimum Wages Act, 1948: Liability of Employer and Overtime Compensation in Union Of India v. B.D. Rathi

Date: Apr 27, 1962

Minimum Wages Act, 1948: Liability of Employer and Overtime Compensation in Union Of India And Another v. B.D. Rathi And Others Introduction The case of Union Of India And Another v. B.D. Rathi And...

Kamalakar & Co. v. Gulamashafi Imambhai Musalman: Clarifying Mortgagee’s Rights Over Tenancies

Date: Mar 27, 1962

Kamalakar & Co. v. Gulamashafi Imambhai Musalman: Clarifying Mortgagee’s Rights Over Tenancies Introduction The case of Kamalakar & Co. v. Gulamashafi Imambhai Musalman adjudicated by the Bombay High...

Defining 'Dealer' and 'Sale of Goods' in Body-Building Contracts: Mckenzies Limited v. The State Of Bombay

Date: Mar 21, 1962

Defining 'Dealer' and 'Sale of Goods' in Body-Building Contracts: Mckenzies Limited v. The State Of Bombay Introduction The case of Mckenzies Limited v. The State Of Bombay adjudicated by the Bombay...

Statutory Supremacy in Landlord-Tenant Relations: Insight from Raja Ram Mahadev Paranjype v. Aba Maruti Mali

Date: Dec 2, 1961

Statutory Supremacy in Landlord-Tenant Relations: Insight from Raja Ram Mahadev Paranjype v. Aba Maruti Mali Introduction The case of Raja Ram Mahadev Paranjype v. Aba Maruti Mali adjudicated by the...

Clarifying Non-Transfer of Partition Deed under Section 16(3): Insights from Damodar Krishnaji Nirgude v. Commissioner Of Income-Tax

Date: Oct 31, 1961

Clarifying Non-Transfer of Partition Deed under Section 16(3): Insights from Damodar Krishnaji Nirgude v. Commissioner Of Income-Tax Introduction The case of Damodar Krishnaji Nirgude v. Commissioner...

Criteria for Bad Debt Recognition under the Income-Tax Act: Analysis of Jadavji Narsidas & Co. v. CIT

Date: Oct 27, 1961

Criteria for Bad Debt Recognition under the Income-Tax Act: Analysis of Jadavji Narsidas & Co. v. CIT Introduction The case of Jadavji Narsidas & Co. v. Commissioner Of Income-Tax, Bombay City...

Lease Income Recognized as Business Income: C.P Pictures Ltd. v. Commissioner Of Income-Tax

Date: Oct 12, 1961

Lease Income Recognized as Business Income: C.P Pictures Ltd. v. Commissioner Of Income-Tax Introduction The case of C.P Pictures Ltd. v. Commissioner Of Income-Tax, M.P, Nagpur And Bhandara...

Tribunal's Discretion in Raising Fresh Grounds: Insights from Commissioner Of Income-Tax v. Hazarimal Nagji & Co.

Date: Oct 7, 1961

Tribunal's Discretion in Raising Fresh Grounds: Insights from Commissioner Of Income-Tax v. Hazarimal Nagji & Co. Introduction The case of Commissioner Of Income-Tax, Bombay City I v. Hazarimal Nagji...

Eligibility for Exemption Under Section 15(1) for Life Insurance Premia Paid from Foreign Income: S. Inder Singh Gill v. Commissioner of Income-Tax

Date: Sep 28, 1961

Eligibility for Exemption Under Section 15(1) for Life Insurance Premia Paid from Foreign Income: S. Inder Singh Gill v. Commissioner of Income-Tax Introduction The case of S. Inder Singh Gill v....

Deductibility of Income Tax Consultant Fees: S.D Sharma v. The Commissioner of Income Tax

Date: Sep 26, 1961

Deductibility of Income Tax Consultant Fees: S.D Sharma v. The Commissioner of Income Tax Introduction The case of S.D Sharma v. The Commissioner of Income Tax, adjudicated by the Bombay High Court...

Accrual of Dividend Income Post-Merger: Analysis of Mrs. Kusumben D. Mahadevia v. The Commissioner Of Income-Tax, Bombay City

Date: Sep 19, 1961

Accrual of Dividend Income Post-Merger: Analysis of Mrs. Kusumben D. Mahadevia v. The Commissioner Of Income-Tax, Bombay City Introduction The case of Mrs. Kusumben D. Mahadevia v. The Commissioner...

Defining "Carried On By or Under the Authority of" the Central Government in Industrial Disputes: Abdul Rehaman Abdul Gapur v. Mrs. E. Paul

Date: Sep 14, 1961

Defining "Carried On By or Under the Authority of" the Central Government in Industrial Disputes: Abdul Rehaman Abdul Gapur v. Mrs. E. Paul Introduction Abdul Rehaman Abdul Gapur v. Mrs. E. Paul is a...

Taxation of Exchange Differences on Non-Remitted Foreign Funds: Commissioner Of Income-Tax v. Mogul Line Ltd.

Date: Sep 12, 1961

Taxation of Exchange Differences on Non-Remitted Foreign Funds: Commissioner Of Income-Tax v. Mogul Line Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay v. Mogul Line Ltd., Bombay,...

Statutory Status of Arbitration under Section 10-A and Arbitrator Impartiality: Air Corporations Employees' Union v. D.V Vyas

Date: Aug 26, 1961

Statutory Status of Arbitration under Section 10-A and Arbitrator Impartiality: Air Corporations Employees' Union v. D.V Vyas Introduction Air Corporations Employees' Union v. D.V Vyas is a landmark...

Rectification of Mistakes of Law under Section 35: The Landmark Decision in Walchand Nagar Industries Ltd. v. Gaitonde

Date: Aug 24, 1961

Rectification of Mistakes of Law under Section 35: The Landmark Decision in Walchand Nagar Industries Ltd. v. V.S. Gaitonde 1. Introduction The case of Walchand Nagar Industries Ltd. v. V.S....

Rectification of Trade Marks Register on Grounds of Misdescription and Deceptive Resemblance

Date: Aug 20, 1961

Rectification of Trade Marks Register on Grounds of Misdescription and Deceptive Resemblance Introduction The case of Nemkumar K. Porwal v. Messrs Mohanlal Hargovindas adjudicated by the Bombay High...

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