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Bombay High Court Case Commentaries

Clarifying 'Deemed Forest' Status: Ozone Land Agro Pvt. Ltd. v. State of Maharashtra

Clarifying 'Deemed Forest' Status: Ozone Land Agro Pvt. Ltd. v. State of Maharashtra

Date: Jun 19, 2015
Clarifying 'Deemed Forest' Status: Ozone Land Agro Pvt. Ltd. v. State of Maharashtra Introduction Ozone Land Agro Pvt. Ltd. v. State of Maharashtra And Others is a landmark judgment delivered by the...
Affidavits in Lieu of Examination-in-Chief: Non-Withdrawal and Admissibility Under Order XVIII Rule 4 - Banganga Cooperative Housing Society Ltd. v. Vasanti Gajanan Nerurkar

Affidavits in Lieu of Examination-in-Chief: Non-Withdrawal and Admissibility Under Order XVIII Rule 4 - Banganga Cooperative Housing Society Ltd. v. Vasanti Gajanan Nerurkar

Date: Jun 16, 2015
Affidavits in Lieu of Examination-in-Chief: Non-Withdrawal and Admissibility Under Order XVIII Rule 4 Introduction The case of Banganga Cooperative Housing Society Ltd. v. Vasanti Gajanan Nerurkar...
Enhancing Judicial Scrutiny on Witness Reliability and Evidentiary Standards: Madhu v. State Of Maharashtra

Enhancing Judicial Scrutiny on Witness Reliability and Evidentiary Standards: Madhu v. State Of Maharashtra

Date: Jun 13, 2015
Enhancing Judicial Scrutiny on Witness Reliability and Evidentiary Standards: Madhu v. State Of Maharashtra Introduction The case of Madhu v. State Of Maharashtra adjudicated by the Bombay High Court...
Income Tax Returns Classified as Personal Information under RTI Act: Insights from Shailesh Gandhi v. Central Information Commission

Income Tax Returns Classified as Personal Information under RTI Act: Insights from Shailesh Gandhi v. Central Information Commission

Date: Jun 12, 2015
Income Tax Returns Classified as Personal Information under RTI Act: Insights from Shailesh Gandhi v. Central Information Commission Introduction The case of Shailesh Gandhi v. Central Information...
Unauthorized Commodity Transactions and Broker Accountability: Pioneering Ruling by Bombay High Court

Unauthorized Commodity Transactions and Broker Accountability: Pioneering Ruling by Bombay High Court

Date: Jun 10, 2015
Unauthorized Commodity Transactions and Broker Accountability: Pioneering Ruling by Bombay High Court Introduction The case of Kaberi Mondal v. Bma Commodities Private Limited adjudicated by the...
Bombay High Court Clarifies Section 14A Disallowance and Transfer Pricing for Corporate Guarantees

Bombay High Court Clarifies Section 14A Disallowance and Transfer Pricing for Corporate Guarantees

Date: May 9, 2015
Bombay High Court Clarifies Section 14A Disallowance and Transfer Pricing for Corporate Guarantees Introduction The case of Commissioner Of Income-Tax v. Everest Kento Cylinders Ltd. adjudicated by...
Reclassification of Wheeling and Transmission Charges: Clarifying TDS Obligations Under Sections 194-I and 194-J

Reclassification of Wheeling and Transmission Charges: Clarifying TDS Obligations Under Sections 194-I and 194-J

Date: May 9, 2015
Reclassification of Wheeling and Transmission Charges: Clarifying TDS Obligations Under Sections 194-I and 194-J Introduction The case of Income Tax v. Maharashtra State Electricity Distribution...
Non-Applicability of RFCTLARR Act's Section 24 to MRTP Act Land Acquisitions: Commentary on Hanumanrao Morbaji Gudadhe v. State of Maharashtra

Non-Applicability of RFCTLARR Act's Section 24 to MRTP Act Land Acquisitions: Commentary on Hanumanrao Morbaji Gudadhe v. State of Maharashtra

Date: May 7, 2015
Non-Applicability of RFCTLARR Act's Section 24 to MRTP Act Land Acquisitions A Comprehensive Commentary on Hanumanrao Morbaji Gudadhe And Others v. State Of Maharashtra And Others Introduction The...
Reaffirming Mandatory Requirements for Reopening Assessments under Section 148: Capgemini India Pvt. Ltd. v. Asst. Commissioner Of Income Tax

Reaffirming Mandatory Requirements for Reopening Assessments under Section 148: Capgemini India Pvt. Ltd. v. Asst. Commissioner Of Income Tax

Date: May 7, 2015
Reaffirming Mandatory Requirements for Reopening Assessments under Section 148: Capgemini India Pvt. Ltd. v. Asst. Commissioner Of Income Tax Introduction The case of Capgemini India Pvt. Ltd. v....
Reaffirmation of Principles Limiting Reopening of Assessments under Section 148 I.T. Act: Bharat Jayantilal Patel v. Union Of India & Ors.

Reaffirmation of Principles Limiting Reopening of Assessments under Section 148 I.T. Act: Bharat Jayantilal Patel v. Union Of India & Ors.

Date: May 6, 2015
Reaffirmation of Principles Limiting Reopening of Assessments under Section 148 I.T. Act: Bharat Jayantilal Patel v. Union Of India & Ors. Introduction The case of Bharat Jayantilal Patel v. Union Of...
Bombay High Court Establishes Key Principles on Retrospective Tax Amendments and Interest Liabilities in JSW Energy Ltd. Case

Bombay High Court Establishes Key Principles on Retrospective Tax Amendments and Interest Liabilities in JSW Energy Ltd. Case

Date: May 1, 2015
Bombay High Court Establishes Key Principles on Retrospective Tax Amendments and Interest Liabilities in JSW Energy Ltd. Case Introduction In the landmark case of The Commissioner Of Income Tax,...
Arm's Length Remuneration as a Safeguard Against Permanent Establishment: Insights from Income Tax It-II v. B4U International Holdings Limited

Arm's Length Remuneration as a Safeguard Against Permanent Establishment: Insights from Income Tax It-II v. B4U International Holdings Limited

Date: Apr 30, 2015
Arm's Length Remuneration as a Safeguard Against Permanent Establishment: Insights from Income Tax (It)-II v. B4U International Holdings Limited Introduction The case of Income Tax (It)-II v. B4U...
Reimbursement for Free Pre-School Education in Private Unaided Schools: Uran Education Society v. State of Maharashtra

Reimbursement for Free Pre-School Education in Private Unaided Schools: Uran Education Society v. State of Maharashtra

Date: Apr 29, 2015
Reimbursement for Free Pre-School Education in Private Unaided Schools: Uran Education Society v. State of Maharashtra Introduction The case of Uran Education Society And Others v. State Of...
Service Tax Applicability in Continental Shelf and EEZ: Clarificatory versus Substantive Changes in Greatship (India) Ltd. v. Service Tax

Service Tax Applicability in Continental Shelf and EEZ: Clarificatory versus Substantive Changes in Greatship (India) Ltd. v. Service Tax

Date: Apr 29, 2015
Service Tax Applicability in Continental Shelf and EEZ: Clarificatory versus Substantive Changes in Greatship (India) Ltd. v. Service Tax Introduction The case of Greatship (India) Ltd. v. Service...
Apex Court's Interpretation of Rule 14: Implications for Cenvat Credit Recovery and Interest Liability

Apex Court's Interpretation of Rule 14: Implications for Cenvat Credit Recovery and Interest Liability

Date: Apr 28, 2015
Disclaimer: This commentary is intended for informational purposes only and does not constitute legal advice. For legal advice, please consult a qualified attorney. Apex Court's Interpretation of...
Clarifying the Scope of Section 153A Assessments and Qualification of Container Freight Stations as Inland Ports under Section 80-IA(4): A Comprehensive Analysis of Income-Tax II v. Continental Warehousing Corporation

Clarifying the Scope of Section 153A Assessments and Qualification of Container Freight Stations as Inland Ports under Section 80-IA(4): A Comprehensive Analysis of Income-Tax II v. Continental Warehousing Corporation

Date: Apr 22, 2015
Clarifying the Scope of Section 153A Assessments and Qualification of Container Freight Stations as Inland Ports under Section 80-IA(4): A Comprehensive Analysis of Income-Tax II v. Continental...
CFSs Recognized as Inland Ports Under Section 80-IA(4): Precedent Set by Bombay High Court

CFSs Recognized as Inland Ports Under Section 80-IA(4): Precedent Set by Bombay High Court

Date: Apr 22, 2015
CFSs Recognized as Inland Ports Under Section 80-IA(4): Precedent Set by Bombay High Court Introduction The case of Commissioner of Income Tax, Central-IV versus All Cargo Global Logistics Ltd....
Convenience of the Wife in Transfer of Matrimonial Proceedings: Analysis of Mahadevi v. Gopal, 2015

Convenience of the Wife in Transfer of Matrimonial Proceedings: Analysis of Mahadevi v. Gopal, 2015

Date: Apr 21, 2015
Convenience of the Wife in Transfer of Matrimonial Proceedings: Analysis of Mahadevi v. Gopal, 2015 Introduction Case Title: Mahadevi v. Gopal Court: Bombay High Court Date: April 20, 2015 The case...
Adjudicatory Safeguards in Service Tax Enforcement Affirmed: Icici Bank Ltd. v. Union Of India

Adjudicatory Safeguards in Service Tax Enforcement Affirmed: Icici Bank Ltd. v. Union Of India

Date: Apr 21, 2015
Adjudicatory Safeguards in Service Tax Enforcement Affirmed: Icici Bank Limited v. Union Of India Introduction The case of Icici Bank Limited v. Union Of India, adjudicated by the Bombay High Court...
Quepem Urban Co-Operative Credit Society Ltd. v. Assistant Commissioner Of Income-Tax: Clarifying Eligibility for Section 80P Deductions

Quepem Urban Co-Operative Credit Society Ltd. v. Assistant Commissioner Of Income-Tax: Clarifying Eligibility for Section 80P Deductions

Date: Apr 18, 2015
Quepem Urban Co-Operative Credit Society Ltd. v. Assistant Commissioner Of Income-Tax: Clarifying Eligibility for Section 80P Deductions Introduction The case of Quepem Urban Co-Operative Credit...
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