Bombay High Court Case Commentaries

Limitations on Discretion to Waive Penal Interest under Section 18A(6): Lata Mangeshkar v. Union Of India

Date: Nov 8, 1958

Limitations on Discretion to Waive Penal Interest under Section 18A(6): Lata Mangeshkar v. Union Of India Introduction The case of Lata Mangeshkar v. Union Of India And Others, adjudicated by the...

Clarification on the Retrospective Effect of Section 35(10) of the Income-Tax Act in Corporate Tax Rebates

Date: Nov 7, 1958

Clarification on the Retrospective Effect of Section 35(10) of the Income-Tax Act in Corporate Tax Rebates Introduction The case of The New Shorrock Spg. and Mfg. Company Limited v. N.V Raval...

Magistrate's Jurisdiction in Special Offences: Insights from The State v. Shankar Bhaurao Khirode

Date: Oct 31, 1958

Magistrate's Jurisdiction in Special Offences: Insights from The State v. Shankar Bhaurao Khirode Introduction The State v. Shankar Bhaurao Khirode is a landmark judgment delivered by the Bombay High...

Interpretation of Tribunal Orders in Income Tax Appeals: Insights from Commissioner Of Income-Tax, Bombay City I v. Indo-Aden Salt Works Co.

Date: Oct 29, 1958

Interpretation of Tribunal Orders in Income Tax Appeals: Insights from Commissioner Of Income-Tax, Bombay City I v. Indo-Aden Salt Works Co. Introduction The landmark case of Commissioner Of...

Affirmation of Interest Deduction on Investment Loans: Ormerods (India) Pvt. Ltd. v. Commissioner of Income-Tax

Date: Oct 28, 1958

Affirmation of Interest Deduction on Investment Loans: Ormerods (India) Pvt. Ltd. v. Commissioner of Income-Tax Introduction The case of Ormerods (India) Private Limited v. Commissioner of...

Defining Electoral Agency and Corrupt Practices: A Commentary on Sudhir L. Hendre v. S.A. Dange And Others

Date: Oct 12, 1958

Defining Electoral Agency and Corrupt Practices: A Commentary on Sudhir L. Hendre v. S.A. Dange And Others Introduction The case of Sudhir Laxman Hendre v. Shripat Amrit Dange And Others, adjudicated...

Amarchand N. Shroff Estate: Defining Capital Receipts and the Scope of Section 24B in Income Tax Law

Date: Oct 11, 1958

Amarchand N. Shroff Estate: Defining Capital Receipts and the Scope of Section 24B in Income Tax Law Introduction The case of The Commissioner Of Income-Tax, Bombay City I, Bombay v. Amarchand N....

Affirming Allowable Deductions for Justified Compensation Under s.10(2)(xv) in F.E Dinshaw Ltd. v. Commissioner of Income-Tax

Date: Oct 9, 1958

Affirming Allowable Deductions for Justified Compensation Under s.10(2)(xv) in F.E Dinshaw Ltd. v. Commissioner of Income-Tax Introduction The case of M/S. F.E Dinshaw Ltd. v. The Commissioner Of...

Validity of Partnership Gifts and Deductibility of Expenses: Insights from Commissioner Of Income-Tax v. New Digvijaysinhji Tin Factory

Date: Oct 5, 1958

Validity of Partnership Gifts and Deductibility of Expenses: Insights from Commissioner Of Income-Tax v. New Digvijaysinhji Tin Factory Introduction The case of Commissioner Of Income-Tax, Ahmedabad...

Tax Exemption Eligibility for Newly Established Industrial Undertakings: Insights from Commissioner Of Income-Tax v. The Gaekwar Foam And Rubber Company Limited

Date: Oct 4, 1958

Tax Exemption Eligibility for Newly Established Industrial Undertakings: Insights from Commissioner Of Income-Tax v. The Gaekwar Foam And Rubber Company Limited Introduction The case of Commissioner...

Commissioner Of Income-Tax v. Shoorji Vallabhdas & Co.: Redefining Managing Agency Commission Taxation

Date: Oct 2, 1958

Commissioner Of Income-Tax v. Shoorji Vallabhdas & Co.: Redefining Managing Agency Commission Taxation Introduction The case of Commissioner Of Income-Tax, Bombay City I v. Shoorji Vallabhdas & Co....

Ratilal B. Daftari v. Commissioner Of Income-Tax: Defining Real Income in Sub-Partnerships

Date: Oct 1, 1958

Ratilal B. Daftari v. Commissioner Of Income-Tax: Defining Real Income in Sub-Partnerships Introduction The case of Ratilal B. Daftari v. Commissioner Of Income-Tax, Bombay City II adjudicated by the...

Forfeited Tender Deposits as Deductible Trading Losses: Narandas Mathuradas And Co. v. Commissioner of Income-Tax

Date: Sep 25, 1958

Forfeited Tender Deposits as Deductible Trading Losses: Narandas Mathuradas And Co. v. Commissioner of Income-Tax Introduction The case of Narandas Mathuradas And Co., Bombay v. The Commissioner Of...

Limits of Implied Powers under the Minimum Wages Act: Commentary on Bidi Merchants v. State Of Bombay

Date: Sep 24, 1958

Limits of Implied Powers under the Minimum Wages Act: Commentary on Bidi Leaves And Tobacco Merchants Association v. The State Of Bombay Introduction The case of Bidi Leaves And Tobacco Merchants...

Conditional Loss Carry-Forward under the Indian Income-Tax Act: Analysis of Indore Malwa United Mills Ltd. v. Commissioner Of Income-Tax

Date: Sep 24, 1958

Conditional Loss Carry-Forward under the Indian Income-Tax Act: An In-Depth Analysis of Indore Malwa United Mills Ltd. v. Commissioner Of Income-Tax Introduction The case of Indore Malwa United Mills...

Mandatory Utilization of Section 27 for Challenging Best Judgment Assessments under Section 23(4): Analysis of Mauladin Ayub v. Commissioner of Income-Tax

Date: Sep 24, 1958

Mandatory Utilization of Section 27 for Challenging Best Judgment Assessments under Section 23(4) Mauladin Ayub v. The Commissioner Of Income-Tax, Bombay South, Bombay Court: Bombay High Court Date:...

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Bombay High Court Case Commentaries

Limitations on Discretion to Waive Penal Interest under Section 18A(6): Lata Mangeshkar v. Union Of India

Clarification on the Retrospective Effect of Section 35(10) of the Income-Tax Act in Corporate Tax Rebates

Magistrate's Jurisdiction in Special Offences: Insights from The State v. Shankar Bhaurao Khirode

Interpretation of Tribunal Orders in Income Tax Appeals: Insights from Commissioner Of Income-Tax, Bombay City I v. Indo-Aden Salt Works Co.

Affirmation of Interest Deduction on Investment Loans: Ormerods (India) Pvt. Ltd. v. Commissioner of Income-Tax

Defining Electoral Agency and Corrupt Practices: A Commentary on Sudhir L. Hendre v. S.A. Dange And Others

Amarchand N. Shroff Estate: Defining Capital Receipts and the Scope of Section 24B in Income Tax Law

Affirming Allowable Deductions for Justified Compensation Under s.10(2)(xv) in F.E Dinshaw Ltd. v. Commissioner of Income-Tax

Validity of Partnership Gifts and Deductibility of Expenses: Insights from Commissioner Of Income-Tax v. New Digvijaysinhji Tin Factory

Tax Exemption Eligibility for Newly Established Industrial Undertakings: Insights from Commissioner Of Income-Tax v. The Gaekwar Foam And Rubber Company Limited

Commissioner Of Income-Tax v. Shoorji Vallabhdas & Co.: Redefining Managing Agency Commission Taxation

Ratilal B. Daftari v. Commissioner Of Income-Tax: Defining Real Income in Sub-Partnerships

Forfeited Tender Deposits as Deductible Trading Losses: Narandas Mathuradas And Co. v. Commissioner of Income-Tax

Limits of Implied Powers under the Minimum Wages Act: Commentary on Bidi Merchants v. State Of Bombay

Conditional Loss Carry-Forward under the Indian Income-Tax Act: Analysis of Indore Malwa United Mills Ltd. v. Commissioner Of Income-Tax

Mandatory Utilization of Section 27 for Challenging Best Judgment Assessments under Section 23(4): Analysis of Mauladin Ayub v. Commissioner of Income-Tax

Judicial Commentary: Removal of Civilian Employees in Defence Services – Tara Singh v. Union Of India

Enforcement of Foreign Arbitration Awards: East India Trading Co. v. Badat & Co.

Impact of Intimation Requirements under the Bombay Land Requisition Act: State Of Bombay v. Morarji Cooverji

Chandrabhaga Sadashiv Veralkar v. Bhikachand Hansaji: Reinforcing the Boundaries of the Arbitration Act, 1940