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  • Commentaries
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Bombay High Court Case Commentaries

Maintaining Philanthropic Status Despite Surplus: Breach Candy Hospital Trust v. Chief Commissioner Of Income-Tax

Maintaining Philanthropic Status Despite Surplus: Breach Candy Hospital Trust v. Chief Commissioner Of Income-Tax

Date: Aug 25, 2009
Maintaining Philanthropic Status Despite Surplus: Breach Candy Hospital Trust v. Chief Commissioner Of Income-Tax Introduction The case of Breach Candy Hospital Trust v. Chief Commissioner Of...
Limitation of Recovery Under Section 56(2) of the Electricity Act, 2003: Insights from M/S. Rototex Polyester & Anr. v. Electricity Department

Limitation of Recovery Under Section 56(2) of the Electricity Act, 2003: Insights from M/S. Rototex Polyester & Anr. v. Electricity Department

Date: Aug 21, 2009
Limitation of Recovery Under Section 56(2) of the Electricity Act, 2003: Insights from M/S. Rototex Polyester & Anr. v. Electricity Department Introduction The case of M/S. Rototex Polyester & Anr....
Liability of Directors Post-Resignation in Criminal Proceedings under Section 138/141 of the Negotiable Instruments Act

Liability of Directors Post-Resignation in Criminal Proceedings under Section 138/141 of the Negotiable Instruments Act

Date: Aug 19, 2009
Liability of Directors Post-Resignation in Criminal Proceedings under Section 138/141 of the Negotiable Instruments Act Introduction The case of Suhas Bhand Petitioner (In Both The Petitions) v....
Judgment Analysis: Commissioner Of C. Ex., Thane-I v. Nicholas Piramal (India) Ltd. - Cenvat Credit Rules Interpretation

Judgment Analysis: Commissioner Of C. Ex., Thane-I v. Nicholas Piramal (India) Ltd. - Cenvat Credit Rules Interpretation

Date: Aug 15, 2009
Commissioner Of C. Ex., Thane-I v. Nicholas Piramal (India) Ltd.: An In-Depth Analysis of Cenvat Credit Rules Interpretation Introduction The case of Commissioner Of C. Ex., Thane-I v. Nicholas...
Taxation of Compensation for Business Cessation: Insights from John D'Souza v. Income-Tax

Taxation of Compensation for Business Cessation: Insights from John D'Souza v. Income-Tax

Date: Aug 14, 2009
Taxation of Compensation for Business Cessation: Insights from John D'Souza v. Income-Tax Introduction The case of John D'Souza v. Income-Tax adjudicated by the Bombay High Court on August 13, 2009,...
Star Television News Ltd. vs. Union of India: Bombay High Court Establishes Precedent on Article 14 and Auto Abatement Under Income Tax Settlement Provisions

Star Television News Ltd. vs. Union of India: Bombay High Court Establishes Precedent on Article 14 and Auto Abatement Under Income Tax Settlement Provisions

Date: Aug 8, 2009
Star Television News Ltd. vs. Union of India: Bombay High Court Establishes Precedent on Article 14 and Auto Abatement Under Income Tax Settlement Provisions Introduction The case of Star Television...
Commissioner of C.E. Mumbai v. Air Carrying Corp: Establishing Principles on Estimation of Production and Clandestine Removal in Customs Excise Duty Cases

Commissioner of C.E. Mumbai v. Air Carrying Corp: Establishing Principles on Estimation of Production and Clandestine Removal in Customs Excise Duty Cases

Date: Aug 5, 2009
Commissioner of C.E. Mumbai v. Air Carrying Corp: Establishing Principles on Estimation of Production and Clandestine Removal in Customs Excise Duty Cases Introduction The case of Commissioner Of...
Prescribed Authority in Tax Exemption for Educational Institutions: Insights from Maharashtra Academy of Engineering v. DGIT

Prescribed Authority in Tax Exemption for Educational Institutions: Insights from Maharashtra Academy of Engineering v. DGIT

Date: Jul 29, 2009
Prescribed Authority in Tax Exemption for Educational Institutions: Insights from Maharashtra Academy of Engineering and Educational Research v. Director General of Income-Tax (Investigation) And...
Mandatory Notice Under Section 89 of Wakf Act: Insights from Syed Abdul Razzak Aminuddin v. Maharashtra State Board Of Wakfs

Mandatory Notice Under Section 89 of Wakf Act: Insights from Syed Abdul Razzak Aminuddin v. Maharashtra State Board Of Wakfs

Date: Jul 19, 2009
Mandatory Notice Under Section 89 of Wakf Act: Insights from Syed Abdul Razzak Aminuddin v. Maharashtra State Board Of Wakfs Introduction The case of Syed Abdul Razzak Aminuddin v. Maharashtra State...
Mutuality Principle and Taxation of Transfer Fees in Co-operative Housing Societies: Insights from Sind Co-Operative Housing Society v. Income-Tax Officer

Mutuality Principle and Taxation of Transfer Fees in Co-operative Housing Societies: Insights from Sind Co-Operative Housing Society v. Income-Tax Officer

Date: Jul 18, 2009
Mutuality Principle and Taxation of Transfer Fees in Co-operative Housing Societies: Insights from Sind Co-Operative Housing Society v. Income-Tax Officer Introduction The case of Sind Co-Operative...
Tax Implications on Transfer and Non-Occupancy Charges in Cooperative Societies: Insights from Mittal Court Premises Co-Operative Society Ltd v. Income-Tax Officer

Tax Implications on Transfer and Non-Occupancy Charges in Cooperative Societies: Insights from Mittal Court Premises Co-Operative Society Ltd v. Income-Tax Officer

Date: Jul 18, 2009
Tax Implications on Transfer and Non-Occupancy Charges in Cooperative Societies: Insights from Mittal Court Premises Co-Operative Society Ltd v. Income-Tax Officer Introduction The case of Mittal...
Clarifying Authorities under Section 35(1)(ii) of the Income Tax Act: Bombay High Court Upholds Central Government’s Exclusive Jurisdiction

Clarifying Authorities under Section 35(1)(ii) of the Income Tax Act: Bombay High Court Upholds Central Government’s Exclusive Jurisdiction

Date: Jul 11, 2009
Clarifying Authorities under Section 35(1)(ii) of the Income Tax Act: Bombay High Court Upholds Central Government’s Exclusive Jurisdiction Introduction The case of Indian Planetary Society v....
Horizontal Reservation for Project-Affected Persons Must Adhere to Merit-Based Selection: Rajendra Pandurang Pagare v. State of Maharashtra

Horizontal Reservation for Project-Affected Persons Must Adhere to Merit-Based Selection: Rajendra Pandurang Pagare v. State of Maharashtra

Date: Jul 10, 2009
Horizontal Reservation for Project-Affected Persons Must Adhere to Merit-Based Selection Rajendra Pandurang Pagare And Another v. State Of Maharashtra And Others Court: Bombay High Court Date: July...
Reliance on Retracted Statements Requires Independent Corroborative Evidence: Commissioner Of Income-Tax v. Uttamchand Jain

Reliance on Retracted Statements Requires Independent Corroborative Evidence: Commissioner Of Income-Tax v. Uttamchand Jain

Date: Jul 3, 2009
Reliance on Retracted Statements Requires Independent Corroborative Evidence: Commissioner Of Income-Tax v. Uttamchand Jain Introduction The case of Commissioner Of Income-Tax v. Uttamchand Jain...
CBDT Circular No.5/2008 and Section 268A: Binding Precedent in Commissioner of Income-Tax v. Madhukar K. Inamdar

CBDT Circular No.5/2008 and Section 268A: Binding Precedent in Commissioner of Income-Tax v. Madhukar K. Inamdar

Date: Jul 3, 2009
CBDT Circular No.5/2008 and Section 268A: Binding Precedent in Commissioner of Income-Tax v. Madhukar K. Inamdar Introduction The case of Commissioner Of Income-Tax v. Madhukar K. Inamdar (Huf)...
Application of Unjust Enrichment Doctrine in Customs Act Refunds: Insights from United Spirits Limited v. Commissioner Of Customs

Application of Unjust Enrichment Doctrine in Customs Act Refunds: Insights from United Spirits Limited v. Commissioner Of Customs

Date: Jun 26, 2009
Application of Unjust Enrichment Doctrine in Customs Act Refunds: Insights from United Spirits Limited v. Commissioner Of Customs Introduction The case of United Spirits Limited v. Commissioner Of...
Balancing Government Valuation Policies and Market Transactions in Land Acquisition Compensation: Shalini Vaman Godbole v. Special Land Acquisition Officer

Balancing Government Valuation Policies and Market Transactions in Land Acquisition Compensation: Shalini Vaman Godbole v. Special Land Acquisition Officer

Date: Jun 23, 2009
Balancing Government Valuation Policies and Market Transactions in Land Acquisition Compensation: Shalini Vaman Godbole v. Special Land Acquisition Officer, Solapur Introduction The case of Shalini...
Rectifying Taxation Assessment Errors through Extraordinary Jurisdiction: Hero Cycles Limited v. Union of India

Rectifying Taxation Assessment Errors through Extraordinary Jurisdiction: Hero Cycles Limited v. Union of India

Date: Jun 17, 2009
Rectifying Taxation Assessment Errors through Extraordinary Jurisdiction: Hero Cycles Limited v. Union of India Introduction In the landmark case of Hero Cycles Limited v. Union of India, adjudicated...
Determining 'Continuing Unlawful Activity' under MCOCA: Insights from Govind Sakharam Ubhe v. State Of Maharashtra

Determining 'Continuing Unlawful Activity' under MCOCA: Insights from Govind Sakharam Ubhe v. State Of Maharashtra

Date: Jun 12, 2009
Determining 'Continuing Unlawful Activity' under MCOCA: Insights from Govind Sakharam Ubhe v. State Of Maharashtra Introduction The case of Govind Sakharam Ubhe v. State Of Maharashtra adjudicated by...
Regularization of Workmen in State Entities: Insights from Anna Pandurang Vaidya v. Nagpur APMC

Regularization of Workmen in State Entities: Insights from Anna Pandurang Vaidya v. Nagpur APMC

Date: Jun 9, 2009
Regularization of Workmen in State Entities: Insights from Anna Pandurang Vaidya v. Nagpur Agricultural Produce Market Committee Introduction The case of Anna Pandurang Vaidya v. Nagpur Agricultural...
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