Bombay High Court Case Commentaries

Mandatory or Directory: Interpreting Section 202(1) of the Criminal Procedure Code in Bansilal S. Kabra v. Global Trade Finance Ltd.

Date: Jul 10, 2010

Mandatory or Directory: Interpreting Section 202(1) of the Criminal Procedure Code in Bansilal S. Kabra v. Global Trade Finance Ltd. And Ors. Introduction The case of Bansilal S. Kabra v. Global...

Exercising Authority within Statutory Limits: Insights from Damodar Laxman Navare v. State of Maharashtra

Date: Jul 9, 2010

Exercising Authority within Statutory Limits: Insights from Damodar Laxman Navare v. State of Maharashtra Introduction The case of Damodar Laxman Navare and Others v. State of Maharashtra and Others...

Maharashtra Lok Kamgar Sanghatana v. Ballarpur Industries Ltd.: Landmark Ruling on Unfair Labour Practices and Standing Orders

Date: Jul 7, 2010

Maharashtra Lok Kamgar Sanghatana v. Ballarpur Industries Ltd.: Landmark Ruling on Unfair Labour Practices and Standing Orders Introduction The case of Maharashtra Lok Kamgar Sanghatana v. Ballarpur...

Presumption of Bona Fide Passenger in Railway Accident Compensation Claims: Vaishali v. Union of India

Date: Jul 6, 2010

Presumption of Bona Fide Passenger in Railway Accident Compensation Claims: Vaishali v. Union of India Introduction The case of Vaishali v. Union of India addressed a critical issue pertaining to the...

Limits of Magistrate’s Jurisdiction Under SARFAESI Act: Insights from Union Bank of India v. State of Maharashtra

Date: Jul 6, 2010

Limits of Magistrate’s Jurisdiction Under SARFAESI Act: Insights from Union Bank of India v. State of Maharashtra & Ors. Introduction The case of Union Bank of India v. State of Maharashtra & Ors.,...

Enhanced Compensation Determination in Land Acquisition: Analysis of Deputy Collector (L.A.) And L.A.O. v. Joaquim Francis Fernandes

Date: Jul 6, 2010

Enhanced Compensation Determination in Land Acquisition: Analysis of Deputy Collector (L.A.) And L.A.O. v. Joaquim Francis Fernandes Introduction The case of Deputy Collector (L.A.) And L.A.O. v....

Prospective Application of UGC's NET/SLET Eligibility Criteria in Lecturer Appointments

Date: Jul 3, 2010

Prospective Application of UGC's NET/SLET Eligibility Criteria in Lecturer Appointments Introduction The case of Sudhir v. State Of Maharashtra, adjudicated by the Bombay High Court on July 2, 2010,...

Commissioner Of Income-Tax v. Kalpataru Colours and Chemicals: Redefining Tax Treatment of DEPB Transactions

Date: Jun 30, 2010

Commissioner Of Income-Tax v. Kalpataru Colours and Chemicals: Redefining Tax Treatment of DEPB Transactions Introduction The case of Commissioner Of Income-Tax v. Kalpataru Colours and Chemicals...

Reopening of Tax Assessment Beyond Four Years: Insights from Prashant Projects Ltd. v. Assistant Commissioner Of Income-Tax

Date: Jun 26, 2010

Reopening of Tax Assessment Beyond Four Years: Insights from Prashant Projects Ltd. v. Assistant Commissioner Of Income-Tax Introduction The case of Prashant Projects Ltd. v. Assistant Commissioner...

Interpretation of 'Total Turnover' under Section 10A: Commissioner Of Income-Tax v. Gem Plus Jewellery India Ltd.

Date: Jun 24, 2010

Interpretation of 'Total Turnover' under Section 10A: Commissioner Of Income-Tax v. Gem Plus Jewellery India Ltd. Introduction The case of Commissioner Of Income-Tax v. Gem Plus Jewellery India Ltd....

Reopening of Tax Assessment Requires Tangible Evidence: Iot Infrastructure And Energy Services Ltd. v. Assistant Commissioner Of Income-Tax

Date: Jun 22, 2010

Reopening of Tax Assessment Requires Tangible Evidence: Iot Infrastructure And Energy Services Ltd. v. Assistant Commissioner Of Income-Tax Introduction The case of Iot Infrastructure And Energy...

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

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

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

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

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

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)

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)

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

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...