Bombay High Court Case Commentaries

Strict Enforcement of Section 11B's Limitation Period for Central Excise Rebate Claims: Everest Flavours Ltd. v. Union of India

Date: Mar 30, 2012

Strict Enforcement of Section 11B's Limitation Period for Central Excise Rebate Claims: Everest Flavours Ltd. v. Union of India Introduction In the case of Everest Flavours Ltd. v. The Union Of India...

Mumbai High Court Clarifies Eligibility for Section 80IB(10) Deductions: Income Tax-25 v. Vandana Properties

Date: Mar 29, 2012

Mumbai High Court Clarifies Eligibility for Section 80IB(10) Deductions: Income Tax-25 v. Vandana Properties Introduction The case of Income Tax-25 v. Vandana Properties adjudicated by the Bombay...

Deduction of Interest on Borrowed Funds for Business Ventures: Insights from Commissioner Of Income Tax-7 v. M/S. Reliance Communications Infrastructure Ltd.

Date: Mar 29, 2012

Deduction of Interest on Borrowed Funds for Business Ventures: Insights from Commissioner Of Income Tax-7 v. M/S. Reliance Communications Infrastructure Ltd. Introduction The case Commissioner Of...

Dinesh Ramesh Thakur v. State Of Maharashtra: Clarifying the Verification Standards for Scheduled Tribe Status Post-1976

Date: Mar 29, 2012

Dinesh Ramesh Thakur v. State Of Maharashtra: Clarifying the Verification Standards for Scheduled Tribe Status Post-1976 Introduction The case of Dinesh Ramesh Thakur v. State Of Maharashtra And...

Discretionary Limits Under Section 30 of the Land Acquisition Act: Insights from Sakhubai Shakuntala V. Chopde v. NTPC

Date: Mar 23, 2012

Discretionary Limits Under Section 30 of the Land Acquisition Act: Insights from Sakhubai Shakuntala V. Chopde v. National Thermal Power Corporation And Others Introduction The case of Sakhubai...

Comprehensive Commentary on Vivek Brajendra Singh v. State Government Of Maharashtra And Others

Date: Mar 23, 2012

Affirmation of State Transmission Authorities’ Powers under the Electricity Act, 2003 and Indian Telegraph Act, 1885 Introduction The case of Vivek Brajendra Singh v. State Government Of Maharashtra...

Clarification on Arbitration Jurisdiction and Limitation Periods under MSCS Act-2002: Prakash Kumar Sinha v. Konkan Mercantile Co-Operative Bank Ltd.

Date: Mar 17, 2012

Clarification on Arbitration Jurisdiction and Limitation Periods under MSCS Act-2002: Prakash Kumar Sinha v. Konkan Mercantile Co-Operative Bank Ltd. Introduction In the case of Prakash Kumar Sinha...

Supremacy of Special Limitation Provisions Over General Limitation Act: Insights from M/S. Raj Chemicals Petitioner v. Union Of India & Ors.

Date: Mar 16, 2012

Supremacy of Special Limitation Provisions Over General Limitation Act: Insights from M/S. Raj Chemicals Petitioner v. Union Of India & Ors. Introduction The case of M/S. Raj Chemicals Petitioner v....

Ensuring Procedural Fairness in Tax Enforcement: Insights from Uti Mutual Fund v. Income Tax Officer

Date: Mar 15, 2012

Ensuring Procedural Fairness in Tax Enforcement: Insights from Uti Mutual Fund Petitioner v. Income Tax Officer 19(3)(2) & Ors. S Introduction The case of Uti Mutual Fund Petitioner v. Income Tax...

Enhancing Ownership Transparency: The Mcx Stock Exchange Limited v. SEBI Case

Date: Mar 15, 2012

Enhancing Ownership Transparency: The Mcx Stock Exchange Limited v. SEBI Case Introduction The case of Mcx Stock Exchange Limited Petitioner v. Securities & Exchange Board Of India & Ors. adjudicated...

High Standard of Proof Required for Removal of Trustees Under Section 41D: Mukund Waman Thatte v. Sudhir Parshuram Chitale And Others

Date: Mar 15, 2012

High Standard of Proof Required for Removal of Trustees Under Section 41D: Mukund Waman Thatte v. Sudhir Parshuram Chitale And Others Introduction The case Mukund Waman Thatte v. Sudhir Parshuram...

Reaffirmation of Reassessment Limits under Section 148: Indivest Pte Ltd. vs. Additional Director of Income Tax

Date: Mar 14, 2012

Reaffirmation of Reassessment Limits under Section 148: Indivest Pte Ltd. vs. Additional Director of Income Tax Introduction The case of Indivest Pte Ltd. v. Additional Director of Income Tax-3(1),...

Flexibility in Correcting School Register Entries Post Withdrawal: Shaikh Shafi Ahmed Khadarsab v. State Of Maharashtra

Date: Mar 14, 2012

Flexibility in Correcting School Register Entries Post Withdrawal: Shaikh Shafi Ahmed Khadarsab v. State Of Maharashtra Introduction The case of Shaikh Shafi Ahmed Khadarsab v. State Of Maharashtra...

Legality of Reopening Tax Assessments: Insights from Shri. Ghanshyam K. Khabrani v. Assistant Commissioner Of Income Tax

Date: Mar 13, 2012

Legality of Reopening Tax Assessments: Insights from Shri. Ghanshyam K. Khabrani Petitioner v. Assistant Commissioner Of Income Tax Introduction The case of Shri. Ghanshyam K. Khabrani Petitioner v....

Rigorous Scrutiny of Dying Declarations: Insights from Tukaram Dashrath Padhen v. State of Maharashtra

Date: Mar 8, 2012

Rigorous Scrutiny of Dying Declarations: Insights from Tukaram Dashrath Padhen & Ors. v. State of Maharashtra Introduction The case of Tukaram Dashrath Padhen & Ors. v. State of Maharashtra examined...

Applicability of Sections 234A, 234B, and 234C to Notified Persons Under the Special Court Act: Divine Holdings Pvt. Ltd. vs Commissioner of Income Tax

Date: Mar 8, 2012

Applicability of Sections 234A, 234B, and 234C to Notified Persons Under the Special Court Act: Divine Holdings Pvt. Ltd. vs Commissioner of Income Tax Introduction The case of The Commissioner Of...

Sonata Software Ltd. v. Commissioner of Income Tax: Clarifying Section 10A Eligibility Post-Transfer

Date: Mar 7, 2012

Sonata Software Ltd. v. Commissioner of Income Tax: Clarifying Section 10A Eligibility Post-Transfer Introduction In the landmark case of The Commissioner Of Income Tax, City-Vii, Mumbai v. M/S....

Establishing Enhanced Protection Against Passing Off in Footwear Design: Asian Rubber Industries v. Jasco Rubbers

Date: Mar 7, 2012

Establishing Enhanced Protection Against Passing Off in Footwear Design: Asian Rubber Industries v. Jasco Rubbers Introduction The case of Asian Rubber Industries, New Delhi And Others v. Jasco...

Combatting Sham Transactions in Income Tax Assessments: Insights from Killick Nixon Limited v. DCIT

Date: Mar 7, 2012

Combatting Sham Transactions in Income Tax Assessments: Insights from Killick Nixon Limited v. DCIT Introduction The case of Killick Nixon Limited v. Deputy Commissioner of Income Tax (DCIT)...

Unjust Enrichment and Refund of Excise Duty on Capital Goods: Western Coalfields Ltd. v. Cestat

Date: Mar 3, 2012

Unjust Enrichment and Refund of Excise Duty on Capital Goods: Western Coalfields Ltd. v. Cestat Introduction The case of Western Coalfields Ltd. v. Cestat adjudicated by the Bombay High Court on...