Bombay High Court Case Commentaries

Enhanced Scrutiny in Trustee Appointments: Avinash Ganpatrao Shegaonkar v. Jayawant

Date: Mar 31, 2010

Enhanced Scrutiny in Trustee Appointments: Avinash Ganpatrao Shegaonkar v. Jayawant 1. Introduction The case of Avinash Ganpatrao Shegaonkar v. Jayawant adjudicated by the Bombay High Court on March...

Limitations on Invoking Section 263: Insights from M/S Ranka Jewellers v. Additional Commissioner of Income Tax

Date: Mar 27, 2010

Limitations on Invoking Section 263: Insights from M/S Ranka Jewellers v. Additional Commissioner of Income Tax Introduction The case of M/S Ranka Jewellers v. Additional Commissioner of Income Tax...

Expansion of 'Deemed Dividend' under Section 2(22)(e) of the Income Tax Act: Insights from Commissioner Of Income Tax v. Universal Medicare Pvt. Ltd.

Date: Mar 23, 2010

Expansion of 'Deemed Dividend' under Section 2(22)(e) of the Income Tax Act: Insights from Commissioner Of Income Tax v. Universal Medicare Pvt. Ltd. Introduction The case of Commissioner Of Income...

Gross vs. Net Interest in Section 80HHC: Insights from Commissioner Of Income Tax v. M/S Asian Star Co. Ltd.

Date: Mar 20, 2010

Gross vs. Net Interest in Section 80HHC: Insights from Commissioner Of Income Tax v. M/S Asian Star Co. Ltd. Introduction Commissioner Of Income Tax City-III v. M/S Asian Star Co. Ltd. is a landmark...

Reopening Assessments Under Section 148: Insights from Arthur Anderson & Co. v. The Assistant Commissioner of Income Tax

Date: Mar 20, 2010

Reopening Assessments Under Section 148: Insights from Arthur Anderson & Co. v. The Assistant Commissioner of Income Tax Introduction The case of Arthur Anderson & Co. Petitioner v. The Assistant...

Judicial Propriety in Tribunal Decisions: The Quashing of Tribunal's Contradictory Orders in Mercedes Benz India Pvt. Ltd. v. Union of India

Date: Mar 18, 2010

Judicial Propriety in Tribunal Decisions: The Quashing of Tribunal's Contradictory Orders in Mercedes Benz India Pvt. Ltd. v. Union of India Introduction The case of Mercedes Benz India Pvt. Ltd. v....

Section 50C of the Income-tax Act Upheld: Comprehensive Analysis of Bhatia Nagar Premises Co-Operative Society Ltd. v. Union Of India

Date: Mar 16, 2010

Section 50C of the Income-tax Act Upheld: Comprehensive Analysis of Bhatia Nagar Premises Co-Operative Society Ltd. v. Union Of India Introduction The case of Bhatia Nagar Premises Co-Operative...

Enhancing Employee Remedies: ULP Complaints under MRTU Act in Sanjay Shalikram Ingle v. Lokmat

Date: Mar 13, 2010

Enhancing Employee Remedies: ULP Complaints under MRTU Act in Sanjay Shalikram Ingle v. Lokmat Introduction The case of Sanjay Shalikram Ingle v. Lokmat, Proprietors, Lokmat Newspapers Pvt. Ltd.,...

Differentiating Contracts of Sale and Work under Section 194C: Bombay High Court Upholds Precedent in Glenmark Pharmaceuticals Case

Date: Mar 13, 2010

Differentiating Contracts of Sale and Work under Section 194C: Bombay High Court Upholds Precedent in Glenmark Pharmaceuticals Case Introduction The case of The Commissioner Of Income Tax-Tds v. M/S....

Legal Commentary on United India Insurance Co. Ltd. v. Sindhubai: Liability of Insurers in Goods Vehicles Carrying Passengers

Date: Mar 13, 2010

Legal Commentary on United India Insurance Co. Ltd. v. Sindhubai: Liability of Insurers in Goods Vehicles Carrying Passengers Introduction The case of United India Insurance Co. Ltd. v. Sindhubai...

Preservation of Restoration Rights under Section 43-A Post Landlord's Demise: An Analysis of Babulal v. Dropadabai

Date: Mar 11, 2010

Preservation of Restoration Rights under Section 43-A Post Landlord's Demise: An Analysis of Babulal v. Dropadabai Introduction The case of Babulal v. Dropadabai, adjudicated by the Bombay High Court...

ICICI Prudential Life Insurance Co. Ltd. v. Asstt. Commissioner Of Income-Tax: Upholding Transparent Financial Disclosures in Reopened Assessments

Date: Mar 10, 2010

ICICI Prudential Life Insurance Co. Ltd. v. Asstt. Commissioner Of Income-Tax: Upholding Transparent Financial Disclosures in Reopened Assessments Introduction The case of ICICI Prudential Life...

Limits on Reopening Assessments under Section 147: Comprehensive Analysis of Aventis Pharma Ltd v. Assistant Commissioner of Income Tax

Date: Mar 9, 2010

Limits on Reopening Assessments under Section 147: Comprehensive Analysis of Aventis Pharma Ltd. v. The Assistant Commissioner Of Income Tax Introduction The case of Aventis Pharma Ltd. v. The...

Rallis India Ltd. v. Assistant Commissioner Of Income-Tax: Reinforcing the Need for Tangible Material in Reopen Assessments and Clarifying Book Profits under Section 115JB

Date: Mar 5, 2010

Rallis India Ltd. v. Assistant Commissioner Of Income-Tax: Reinforcing the Need for Tangible Material in Reopen Assessments and Clarifying Book Profits under Section 115JB Introduction The case of...

Priority of Provident Fund Dues Over Secured Credit: Insights from Maharashtra State Co-Operative Bank Ltd. v. Assistant Provident Fund Commissioner

Date: Mar 4, 2010

Priority of Provident Fund Dues Over Secured Credit: Insights from Maharashtra State Co-Operative Bank Ltd. v. Assistant Provident Fund Commissioner 1. Introduction The case of Maharashtra State...

Jurisdictional Scope under Section 138 NI Act: Insights from Preetha S. Babu v. Voltas Limited

Date: Mar 4, 2010

Jurisdictional Scope under Section 138 NI Act: Insights from Preetha S. Babu v. Voltas Limited Introduction The case of Preetha S. Babu Of District Ernakulam v. Voltas Limited deliberated on the...

Entitlement of Migrants to Reservation Benefits in Maharashtra: Comprehensive Analysis of Age 18 Years v. The State of Maharashtra

Date: Mar 4, 2010

Entitlement of Migrants to Reservation Benefits in Maharashtra: Comprehensive Analysis of Age 18 Years v. The State of Maharashtra Introduction The case of Age 18 Years v. The State of Maharashtra...

Entitlement of Migrant Scheduled Castes and Tribes to Reservation Benefits in Maharashtra

Date: Mar 4, 2010

Entitlement of Migrant Scheduled Castes and Tribes to Reservation Benefits in Maharashtra: Comprehensive Analysis of Shweta Santalal Lal v. State Of Maharashtra Introduction The case of Shweta...

Predominant Nature of Duties Determines 'Workman' Status Under Section 2(s): Chandrashekhar Chintaman Vaidya v. National Organic Chemical Industries Ltd., Akola

Date: Feb 27, 2010

Predominant Nature of Duties Determines 'Workman' Status Under Section 2(s): Chandrashekhar Chintaman Vaidya v. National Organic Chemical Industries Ltd., Akola Introduction The case of...

Comprehensive Commentary on Commissioner Of Income-Tax v. Development Credit Bank Limited

Date: Feb 27, 2010

Recognition of Proper Assessment Procedures in Income Tax: Commissioner Of Income-Tax v. Development Credit Bank Limited Introduction The case of Commissioner Of Income-Tax v. Development Credit Bank...