High Court of Bombay

5,131 judgments

Year:

Pr. Commissioner of Income Tax – 14 v. Music Broadcast Private Limited

09 Aug 2023 · K. R. Shriram; Firdosh P. Pooniwalla
Cites 3 · Cited by 0

The Bombay High Court upheld that compensation paid for premature termination of a contract is revenue expenditure, while non-compete fees constitute capital expenditure on an intangible asset eligible for depreciation.

tax appeal_dismissed Significant revenue expenditure capital expenditure non-compete fees restrictive covenant agreement

The Tulsidas Gopalji Charitable and Dhakleshwar Temple Trust v. State of Maharashtra & Ors.

09 Aug 2023 · Sunil B. Shukre; Rajesh S. Patil
Cites 0 · Cited by 1

The Bombay High Court held that failure to acquire land within six months of a purchase notice under Section 127 of the MRTP Act causes reservation to lapse, barring fresh reservation, and allowed the petitioner’s writ to declare the land de-reserved.

property petition_allowed Significant Maharashtra Regional Town Planning Act Section 127 reservation lapsing purchase notice

M/s. Daund Sugar Pvt. Ltd. v. The State of Maharashtra

09 Aug 2023 · Jitendra Jain; G. S. Kulkarni

The Bombay High Court held that the State Government cannot levy transport fees under Rule 19 of the Bombay Molasses Rules, 1955, as such fees lack a quid pro quo and are ultra vires, quashing the impugned notifications imposing these fees.

administrative petition_allowed Significant Bombay Molasses Rules, 1955 Rule 19 transport fee quid pro quo

Sarvajanik Education Society v. State of Maharashtra

09 Aug 2023 · M.M. Sathaye

The Bombay High Court upheld the deemed confirmation of a probationary teacher under the MEPS Act despite conversion of her post to part-time and non-approval by the Education Department, dismissing the Management's writ petition challenging reinstatement and back wages.

labor petition_dismissed Significant Maharashtra Employees of Private Schools Act probationary teacher deemed confirmation termination of service

Rukmini Dattatraya Tirawade & Vikram Hari Palkar v. State of Maharashtra

09 Aug 2023 · G. S. Kulkarni; Jitendra Jain
Cites 1 · Cited by 0

The Bombay High Court dismissed the petition seeking allotment of deficit land on grounds of non-applicability of resettlement Acts to pre-1977 acquisition, exclusion of petitioners from statutory family definition, and delay barring the claim.

administrative petition_dismissed land acquisition resettlement Maharashtra Project Affected Persons Rehabilitation Act, 1999 delay and laches

Gulabrao Mahadeo Ghorpade v. Chandrakant Pandharinath Nehate

09 Aug 2023 · S. M. Modak

The Bombay High Court held that prosecution under Section 138 of the Negotiable Instruments Act is maintainable against an unlicensed money lender advancing loan by negotiable instruments, setting aside the trial court's acquittal.

criminal appeal_allowed Significant Section 138 Negotiable Instruments Act Bombay Money Lenders Act business of money lending loan definition

Wintry Engineering & Chemicals Pvt. Ltd v. The State of Maharashtra

08 Aug 2023 · G. S. Kulkarni; Jitendra Jain

The Bombay High Court upheld the jurisdiction of Kalyan-Dombivali Municipal Corporation to levy LBT on the petitioner’s factory in Village Chole and dismissed writ petitions challenging assessment orders, directing the petitioner to pursue statutory appeals.

administrative petition_dismissed Significant Local Body Tax Maharashtra Municipal Corporation Act, 1949 jurisdiction Article 243Q

New India Assurance Co. Ltd. v. Shirdi Industries Limited

08 Aug 2023 · Sandeep V. Marne

The Bombay High Court upheld an arbitral award allowing 70% of the claimed loss for Hydraulic Oil and Thermic Fluid, affirming the Tribunal's power to appoint Experts and depart from Surveyor reports under the Arbitration and Insurance Acts.

civil appeal_dismissed Significant Arbitral Tribunal Expert appointment Surveyor report Insurance claim

Astec LifeSciences Ltd. v. Assistant Commissioner of Income Tax

07 Aug 2023 · K. R. Shriram; Firdosh P. Pooniwalla

The Bombay High Court quashed the reopening of income tax assessment after four years due to absence of failure to disclose material facts and held that change of opinion does not justify reassessment.

tax petition_allowed Significant Income Tax Act, 1961 Section 147 Section 148 Reopening of assessment

Bhupinder Singh Balwant Singh v. Rajiv Kutty & Anr.

07 Aug 2023 · Bharati Dangre
Cites 0 · Cited by 8

The Bombay High Court held that a unilateral right to appoint an arbitrator is void but severable, and exercised its power under Section 11(6) to appoint a sole arbitrator, upholding the validity of the arbitration agreement.

civil appeal_allowed Significant arbitration agreement unilateral appointment Section 11(6) Arbitration Act severability

Praveen Otarmal Parmar v. M/s. Abhiroop Associates

07 Aug 2023 · S. M. Modak

The Bombay High Court allowed the appeal against acquittal in a Section 138 NI Act case, holding that the trial court must consider limitation from the second notice date and afford opportunity to condone delay even without a formal prayer.

criminal appeal_allowed Significant Section 138 Negotiable Instruments Act condonation of delay limitation period presumption of service

Capacite Infraprojects Ltd v. T. Bhimjyani Realty Pvt Ltd

04 Aug 2023 · Bharati Dangre
Cites 0 · Cited by 1

The Bombay High Court held that failure to complete the contractually mandated Dispute Adjudication Board procedure precludes invoking arbitration under Section 11(6) of the Arbitration Act, dismissing the petition as premature.

commercial_arbitration petition_dismissed Significant Dispute Adjudication Board Arbitration and Conciliation Act 1996 Section 11(6) Pre-arbitration procedure

Shelf Drilling Ron Tappmeyer Limited v. Assistant Commissioner of Income Tax & Ors.

04 Aug 2023 · K.R. Shriram; Firdosh P. Pooniwalla
Cites 1 · Cited by 0

The Bombay High Court held that the limitation period under Section 153(3) of the Income Tax Act applies to assessments under Section 144C, and since no final assessment order was passed within the prescribed time, the assessment is time-barred and the return must be accepted.

tax petition_allowed Significant Income Tax Act, 1961 Section 153 limitation Section 144C Dispute Resolution Panel Assessment Year 2014-15

Subhash Shamrao Gaikwad v. State of Maharashtra

04 Aug 2023 · A.S. Gadkari; Shivkumar Dige

The Bombay High Court upheld the appellant's conviction for murder under Section 302 IPC based on circumstantial evidence including motive, last seen together, and recovery of stolen money.

criminal appeal_dismissed Significant murder circumstantial evidence last seen together recovery of stolen property

Indian Oil Corporation v. Dattatray Eknath More

04 Aug 2023 · Sunil B. Shukre; Bharati Dangre

The Bombay High Court dismissed the review petition alleging fraud, holding that mere non-mention of earlier petitions without suppression of material facts does not amount to fraud on the Court.

civil petition_dismissed Significant fraud on court suppression of material facts review petition writ petition

Kalpataru Power Transmission Ltd. v. State of Maharashtra

03 Aug 2023 · G. S. Kulkarni; Jitendra Jain

The Bombay High Court quashed a review order disallowing tax deductions beyond the scope of the show cause notice and without satisfying statutory preconditions under the MVAT Act and Rules.

tax petition_allowed Significant Maharashtra Value Added Tax Act Section 25 MVAT Rule 58 MVAT Rules works contract

Harpal Singh v. Deepti Ajay Singh

03 Aug 2023 · ARIF S. DOCTOR · 2010 (7) Mh.L.J. 657
Cites 0 · Cited by 5

The Bombay High Court dismissed the suit for probate of a Will due to failure to prove due execution, testator's understanding, and presence of suspicious circumstances, denying probate to the Plaintiff.

civil petition_dismissed Significant Will Probate Indian Succession Act Due execution

Pandurang Raghunath Dhimte v. The State of Maharashtra

03 Aug 2023 · M. S. Karnik

The Bombay High Court acquitted two accused of corruption charges due to unreliable prosecution evidence and failure to prove demand and acceptance of bribe beyond reasonable doubt.

criminal appeal_allowed Significant Prevention of Corruption Act, 1988 Section 7 PC Act Section 12 PC Act Section 13(2)(d) PC Act

Indo Count Industries Ltd. v. General Secretary, Shahu Sooth Kapad Kamgar Sangh

03 Aug 2023 · N. J. Jamadar

The Bombay High Court upheld an Industrial Court's interim order granting a 10% wage increase to workmen, holding that the employer's overall financial capacity and relevant factors justified the relief during the pendency of the industrial dispute.

labor appeal_dismissed Significant interim wage revision financial capacity to pay industrial dispute Maharashtra Industrial Relations Act, 1946

IFFCO Tokio General Insurance Co. Ltd. v. Manisha Tanaji Bhoir & Ors.

02 Aug 2023 · Abhay Ahuja

The Bombay High Court upheld the Motor Accident Claims Tribunal's award of compensation based on the deceased's highest income tax return closest to the date of death, rejecting the insurer's plea for averaging income or strict pleadings.

motor_vehicles_accident_compensation appeal_dismissed Significant Motor Vehicles Act Section 166 compensation income tax return