Bombay High Court Case Commentaries

Scope of Revisional Jurisdiction under Section 264: Ensuring Fair Treatment for Genuine Taxpayer Mistakes

Date: Sep 8, 2012

Scope of Revisional Jurisdiction under Section 264: Ensuring Fair Treatment for Genuine Taxpayer Mistakes Introduction The case of Sanchit Software And Solutions P. Ltd. v. Commissioner Of Income-Tax...

Central Excise Valuation: Exclusion of Dealer-Incurred PDI and After Sales Service Costs

Date: Sep 8, 2012

Central Excise Valuation: Exclusion of Dealer-Incurred PDI and After Sales Service Costs 1. Introduction The case of Tata Motors Ltd. v. Union of India heard by the Bombay High Court on September 7,...

Framework for Promoters' Obligations under MOFA: Insights from Malad Kokil Co-Operative Housing Society Ltd. v. Modern Construction Co. Ltd.

Date: Sep 8, 2012

Framework for Promoters' Obligations under MOFA: Insights from Malad Kokil Co-Operative Housing Society Ltd. v. Modern Construction Co. Ltd. Introduction The case of Malad Kokil Co-Operative Housing...

Jurisdictional Clarifications and Just Compensation Calculations under the Motor Vehicles Act: Insights from National Insurance Co. Ltd. v. Vaishali Harish Devare And Others

Date: Sep 1, 2012

Jurisdictional Clarifications and Just Compensation Calculations under the Motor Vehicles Act: Insights from National Insurance Co. Ltd. v. Vaishali Harish Devare And Others Introduction The case of...

Mazda Construction Company v. Sultanabad Darshan Chs Ltd.: Clarifying Limits on Deemed Conveyance Issuance Under MOFA

Date: Sep 1, 2012

Mazda Construction Company v. Sultanabad Darshan Chs Ltd.: Clarifying Limits on Deemed Conveyance Issuance Under MOFA Introduction The case of Mazda Construction Company v. Sultanabad Darshan Chs...

Bombay High Court Affirms Suspension of Genetic Clinic for Record Deficiencies Under PCPNDT Act

Date: Aug 17, 2012

Bombay High Court Affirms Suspension of Genetic Clinic for Record Deficiencies Under PCPNDT Act Introduction In the case of Age: 38 Years v. State Of Maharashtra, decided by the Bombay High Court on...

Clarifying Penalty Provisions under Section 271(1)(c): Bombay High Court Ruling in Commissioner Of Income Tax-Iii vs. M/S. Aditya Birla Nova Limited

Date: Aug 15, 2012

Clarifying Penalty Provisions under Section 271(1)(c): Bombay High Court Ruling in Commissioner Of Income Tax-Iii vs. M/S. Aditya Birla Nova Limited Introduction The case of Commissioner Of Income...

Recognizing Business Losses under Section 28 When Bad Debts under Section 36(2) are Disallowed – Harshad J. Choksi v. Commissioner of Income-Tax

Date: Aug 15, 2012

Recognizing Business Losses under Section 28 When Bad Debts under Section 36(2) are Disallowed – Harshad J. Choksi v. Commissioner of Income-Tax 1. Introduction The case of Harshad J. Choksi v....

Reassessment of Trademark Registration Validity in Passing Off and Infringement Injunctions in Indian Jurisprudence

Date: Aug 14, 2012

Reassessment of Trademark Registration Validity in Passing Off and Infringement Injunctions in Indian Jurisprudence Introduction The case of Lupin Limited v. Johnson & Johnson before the Bombay High...

Strangers to a Suit Cannot Challenge Consent Decree under Order 23 Rule 3-A CPC: Bombay High Court Precedent

Date: Aug 8, 2012

Strangers to a Suit Cannot Challenge Consent Decree under Order 23 Rule 3-A CPC: Bombay High Court Precedent Introduction The case of Khalil Hajibholumiya Salar v. Parveen, adjudicated by the Bombay...

Taxation of Slot Chartering Income under DTAA Article 9: Insights from Income Tax v. Balaji Shipping UK Ltd.

Date: Aug 7, 2012

Taxation of Slot Chartering Income under DTAA Article 9: Insights from Income Tax v. Balaji Shipping UK Ltd. Introduction The case of Income Tax v. Balaji Shipping UK Ltd. adjudicated by the Bombay...

Impact of Delayed Witness Statements on Criminal Convictions: Commentary on Laxman Bapurao Ghaiwane v. The State of Maharashtra

Date: Aug 7, 2012

Impact of Delayed Witness Statements on Criminal Convictions: Commentary on Laxman Bapurao Ghaiwane (Wrongly) v. The State of Maharashtra 1. Introduction The case of Laxman Bapurao Ghaiwane (Wrongly)...

Authority of Vice Chancellor to Withdraw Teacher Appointments Upon Criminal Conviction Under Maharashtra Universities Act

Date: Aug 4, 2012

Authority of Vice Chancellor to Withdraw Teacher Appointments Upon Criminal Conviction Under Maharashtra Universities Act Introduction The case of Sunil Gayaprasad Mishra v. Rashtra Sant Tukdoji...

Civil Court Jurisdiction Affirmed Over Co-operative Court in Redevelopment Disputes

Date: Aug 2, 2012

Civil Court Jurisdiction Affirmed Over Co-operative Court in Redevelopment Disputes Introduction The case of Mohinder Kaur Kochar v. Mayfair Housing Pvt. Ltd. And Others, adjudicated by the Bombay...

Extension of Investment Period under Section 54EC when Specified Bonds are Unavailable: Insights from Commissioner of Income Tax v. Ms. Cello Plast

Date: Jul 28, 2012

Extension of Investment Period under Section 54EC when Specified Bonds are Unavailable: Insights from Commissioner of Income Tax v. Ms. Cello Plast Introduction The case of Commissioner Of Income Tax...

Sheth Developers Judgment: Deduction Under Section 80IB(10) from Undisclosed Income

Date: Jul 28, 2012

Sheth Developers Judgment: Deduction Under Section 80IB(10) from Undisclosed Income Introduction The case of Income Tax v. Sheth Developers (P) Ltd. was adjudicated by the Bombay High Court on July...

Reassessing Jurisdiction in Income Tax Assessments: Insights from Icici Home Finance Co. Ltd. v. Income Tax

Date: Jul 21, 2012

Reassessing Jurisdiction in Income Tax Assessments: Insights from Icici Home Finance Co. Ltd. v. Income Tax Introduction The case of Icici Home Finance Co. Ltd. v. Income Tax adjudicated by the...

Commissioner's Discretion in Customs House Agents Licensing Under Regulation 22: Delta Logistics v. Union Of India

Date: Jul 20, 2012

Commissioner's Discretion in Customs House Agents Licensing Under Regulation 22: Delta Logistics v. Union Of India Introduction The case of Delta Logistics, Mumbai v. Union Of India And Another...

Ferani Hotels Pvt Ltd v. Nusli Neville Wadia: Landmark Judgment on Section 9-A Jurisdictional Issues

Date: Jul 20, 2012

Ferani Hotels Pvt Ltd v. Nusli Neville Wadia: Landmark Judgment on Section 9-A Jurisdictional Issues Introduction The case of Ferani Hotels Private Limited v. Nusli Neville Wadia & Others,...

Icici Bank Ltd. v. Income Tax: Reaffirming the Requirement of Tangible Material for Reopening Assessments under Section 148

Date: Jul 10, 2012

Icici Bank Ltd. v. Income Tax: Reaffirming the Requirement of Tangible Material for Reopening Assessments under Section 148 Introduction The case of Income Tax v. ICICI Bank Ltd. adjudicated by the...