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Bombay High Court Case Commentaries

Landmark Bombay High Court Decision in Shivkumar v. State of Maharashtra: Upholding Accused's Rights under the Prevention of Food Adulteration Act

Landmark Bombay High Court Decision in Shivkumar v. State of Maharashtra: Upholding Accused's Rights under the Prevention of Food Adulteration Act

Date: Jun 22, 2010
Landmark Bombay High Court Decision in Shivkumar v. State of Maharashtra: Upholding Accused's Rights under the Prevention of Food Adulteration Act Introduction The case of Shivkumar Alias Shiwalamal...
Insurance Claims for Stock-in-Trade Not Subject to 90% Exclusion under Section 80HHC: Commissioner Of Income-Tax v. Pfizer Ltd. Commentary

Insurance Claims for Stock-in-Trade Not Subject to 90% Exclusion under Section 80HHC: Commissioner Of Income-Tax v. Pfizer Ltd. Commentary

Date: Jun 19, 2010
Insurance Claims for Stock-in-Trade Not Subject to 90% Exclusion under Section 80HHC: Commissioner Of Income-Tax v. Pfizer Ltd. Introduction The case of Commissioner Of Income-Tax v. Pfizer Ltd....
Hindustan Petroleum Vs Deputy Commissioner Income Tax: Upholding Full Disclosure Prevents Reopening of Assessments Beyond Four Years

Hindustan Petroleum Vs Deputy Commissioner Income Tax: Upholding Full Disclosure Prevents Reopening of Assessments Beyond Four Years

Date: Jun 19, 2010
Hindustan Petroleum Vs Deputy Commissioner Income Tax: Upholding Full Disclosure Prevents Reopening of Assessments Beyond Four Years Introduction The case of M/S. Hindustan Petroleum Corporation...
Doctrine of Mutuality: Tax Exemption on Member-Contributed Surplus vs. Taxation of Investment Income

Doctrine of Mutuality: Tax Exemption on Member-Contributed Surplus vs. Taxation of Investment Income

Date: Jun 18, 2010
Doctrine of Mutuality: Tax Exemption on Member-Contributed Surplus vs. Taxation of Investment Income Introduction The case Commissioner Of Income-Tax v. Common Effluent Treatment Plant,...
Comprehensive Commentary on 3I Infotech Ltd. v. Assistant Commissioner Of Income-Tax And Others

Comprehensive Commentary on 3I Infotech Ltd. v. Assistant Commissioner Of Income-Tax And Others

Date: Jun 15, 2010
Full Disclosure Necessitated Reopening of Assessment Beyond Four Years: Insights from 3I Infotech Ltd. v. Assistant Commissioner Of Income-Tax And Others Introduction The case 3I Infotech Ltd. v....
Broad Interpretation of "Artist" Under Section 80RR: M/S. Tarun R. Tahiliani Case Analysis

Broad Interpretation of "Artist" Under Section 80RR: M/S. Tarun R. Tahiliani Case Analysis

Date: Jun 15, 2010
Broad Interpretation of "Artist" Under Section 80RR: M/S. Tarun R. Tahiliani Case Analysis Introduction The case of The Commissioner Of Income Tax-12. v. M/S. Tarun R. Tahiliani adjudicated by the...
Remission or Cessation of Trading Liability under Section 41(1) - M/S Si Group India Ltd. v. The Asst. Commissioner Of Income Tax Range 3(3)

Remission or Cessation of Trading Liability under Section 41(1) - M/S Si Group India Ltd. v. The Asst. Commissioner Of Income Tax Range 3(3)

Date: Jun 11, 2010
Remission or Cessation of Trading Liability under Section 41(1): A Comprehensive Analysis of M/S Si Group India Ltd. v. The Asst. Commissioner Of Income Tax Range 3(3) Introduction The case of M/S Si...
High Court Ruling: No Authority for Municipal Premium Charges under D.C Regulation 35(2)(c)

High Court Ruling: No Authority for Municipal Premium Charges under D.C Regulation 35(2)(c)

Date: Jun 11, 2010
No Authority for Municipal Premium Charges under D.C Regulation 35(2)(c) Introduction The case of Buildarch, Mumbai And Another v. Municipal Corporation Of Greater Mumbai And Others addressed a...
Reopening of Tax Assessment Under Section 147: Insights from Indian Oil Corporation Ltd. v. The Deputy Commissioner Of Income Tax

Reopening of Tax Assessment Under Section 147: Insights from Indian Oil Corporation Ltd. v. The Deputy Commissioner Of Income Tax

Date: Jun 11, 2010
Reopening of Tax Assessment Under Section 147: Insights from Indian Oil Corporation Ltd. v. The Deputy Commissioner Of Income Tax Introduction The case of Indian Oil Corporation Ltd. v. The Deputy...
Strict Compliance with MEPS Rules Essential in Termination of Probationary Teachers: Insights from Vinayak Vidhyadayini Trust v. Aruna T. Prabhu

Strict Compliance with MEPS Rules Essential in Termination of Probationary Teachers: Insights from Vinayak Vidhyadayini Trust v. Aruna T. Prabhu

Date: Jun 10, 2010
Strict Compliance with MEPS Rules Essential in Termination of Probationary Teachers: Insights from Vinayak Vidhyadayini Trust v. Aruna T. Prabhu Introduction The case of Vinayak Vidhyadayini Trust...
Ramesh Vitthal Patil Others v. Kalyan Dombivali Municipal Corporation Others: Upholding Statutory Compliance in Municipal Appointments

Ramesh Vitthal Patil Others v. Kalyan Dombivali Municipal Corporation Others: Upholding Statutory Compliance in Municipal Appointments

Date: Jun 8, 2010
Ramesh Vitthal Patil Others v. Kalyan Dombivali Municipal Corporation Others: Upholding Statutory Compliance in Municipal Appointments Introduction The case of Ramesh Vitthal Patil Others v. Kalyan...
Enforcement of Procedural Integrity in Gram Panchayat No-Confidence Motions: Vijay Ramchandra Katkar v. Group Gram Panchayat, Pali

Enforcement of Procedural Integrity in Gram Panchayat No-Confidence Motions: Vijay Ramchandra Katkar v. Group Gram Panchayat, Pali

Date: May 7, 2010
Enforcement of Procedural Integrity in Gram Panchayat No-Confidence Motions: Vijay Ramchandra Katkar v. Group Gram Panchayat, Pali Introduction The case of Vijay Ramchandra Katkar v. Group Gram...
Vanita Vishram Trust v. Chief Commissioner Of Income-Tax: Establishing Educational Purpose Over Profit in Charitable Trusts

Vanita Vishram Trust v. Chief Commissioner Of Income-Tax: Establishing Educational Purpose Over Profit in Charitable Trusts

Date: May 7, 2010
Vanita Vishram Trust v. Chief Commissioner Of Income-Tax: Establishing Educational Purpose Over Profit in Charitable Trusts Introduction The case of Vanita Vishram Trust v. Chief Commissioner Of...
Inclusion of Interim Orders Under Section 27 of the Consumer Protection Act: A Comprehensive Analysis of R.B Upadhyay v. State Commission For Consumer Disputes

Inclusion of Interim Orders Under Section 27 of the Consumer Protection Act: A Comprehensive Analysis of R.B Upadhyay v. State Commission For Consumer Disputes

Date: May 5, 2010
Inclusion of Interim Orders Under Section 27 of the Consumer Protection Act: A Comprehensive Analysis of R.B Upadhyay v. State Commission For Consumer Disputes Introduction The case of R.B Upadhyay...
Clarifying Tax Deduction at Source for TPAs under Section 194-J: Insights from Dedicated Health Care Services TPA v. Assistant Commissioner of Income Tax

Clarifying Tax Deduction at Source for TPAs under Section 194-J: Insights from Dedicated Health Care Services TPA v. Assistant Commissioner of Income Tax

Date: May 4, 2010
Clarifying Tax Deduction at Source for TPAs under Section 194-J: Insights from Dedicated Health Care Services TPA v. Assistant Commissioner of Income Tax Introduction The case of Dedicated Health...
Income Tax Appellate Tribunal Guidelines on Accounting Methods for Banking Institutions

Income Tax Appellate Tribunal Guidelines on Accounting Methods for Banking Institutions

Date: Apr 24, 2010
Income Tax Appellate Tribunal Guidelines on Accounting Methods for Banking Institutions Introduction The case of Commissioner Of Income-Tax v. Bank Of Rajasthan Ltd. adjudicated by the Bombay High...
Limitation of Revisional Jurisdiction under Section 263: Insights from Ashoka Buildcon Ltd. v. Asstt. Commissioner Of Income Tax

Limitation of Revisional Jurisdiction under Section 263: Insights from Ashoka Buildcon Ltd. v. Asstt. Commissioner Of Income Tax

Date: Apr 24, 2010
Limitation of Revisional Jurisdiction under Section 263: Insights from Ashoka Buildcon Ltd. v. Asstt. Commissioner Of Income Tax Introduction Ashoka Buildcon Ltd. v. Asstt. Commissioner Of Income Tax...
Clarification on Treatment of EEFC Account Receipts under Section 80HHC

Clarification on Treatment of EEFC Account Receipts under Section 80HHC

Date: Apr 23, 2010
Clarification on Treatment of EEFC Account Receipts under Section 80HHC Introduction In the landmark case of Commissioner Of Income-Tax v. Shah Originals, the Bombay High Court addressed pivotal...
Income Classification under Section 80HHC: Insights from Commissioner Of Income-Tax v. Swani Spice Mills P. Ltd.

Income Classification under Section 80HHC: Insights from Commissioner Of Income-Tax v. Swani Spice Mills P. Ltd.

Date: Apr 20, 2010
Income Classification under Section 80HHC: Insights from Commissioner Of Income-Tax v. Swani Spice Mills P. Ltd. Introduction The case of Commissioner Of Income-Tax v. Swani Spice Mills P. Ltd.,...
Clarifying Jurisdiction in Tenancy and Mundkarship Cases: Bombay High Court's Ruling in Sadanand Vithal Naik v. Rashmi Dinesh Naik

Clarifying Jurisdiction in Tenancy and Mundkarship Cases: Bombay High Court's Ruling in Sadanand Vithal Naik v. Rashmi Dinesh Naik

Date: Apr 16, 2010
Clarifying Jurisdiction in Tenancy and Mundkarship Cases: Bombay High Court's Ruling in Sadanand Vithal Naik v. Rashmi Dinesh Naik Introduction The case of Sadanand Vithal Naik And Others v. Rashmi...
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