High Court of Bombay
5,131 judgments
Mahindra and Mahindra Ltd. v. Commissioner of Income Tax
The Bombay High Court held that expenses and write-offs relating to a subsidiary company incurred on commercial expediency are deductible business losses under Section 28 of the Income Tax Act, 1961.
Yes Bank Limited v. Union of India
The Bombay High Court held that the requirement of a joint application for refund of court fees under DRT Refund Rules is not mandatory where the judicial order grants refund to the applicant alone, allowing the bank's writ petition to obtain refund without the borrower's consent.
Allan Sebastian D’Souza & Ors. v. Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Tribunal & Ors.
The Bombay High Court held that mandatory publication and notice requirements under the Maharashtra Slum Areas Act and Rules must be strictly complied with before declaring land as a slum, and noncompliance justifies condonation of delay and merits hearing of the appeal.
Citibank N.A. v. S.K. Ojha & Ors.
The Bombay High Court held that a tax assessment settled under the Kar Vivad Samadhan Scheme with payment and certificate issuance cannot be reopened under Section 148 of the Income Tax Act except in cases of false declaration.
Tiscon Realty Private Limited v. C. G. Edifice & Ors.
The Bombay High Court held that dishonour of cheques issued for loan repayment creates a new liability under the Negotiable Instruments Act, allowing a Summary Suit, and parties making false statements on oath are disentitled from defending the suit.
The Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate v. ICICI Bank Ltd.
The Bombay High Court held that appeals involving taxability and valuation issues under the Central Excise Act lie exclusively before the Supreme Court, dismissing the High Court appeal on maintainability grounds.
Jayvant S. Shah & Ors. v. Bombay Mercantile Co-operative Bank Limited & Ors.
The Bombay High Court upheld the appellate order allowing the Bank's amendment to its eviction suit plaint to elaborate bonafide requirement, emphasizing a liberal approach to amendments that do not introduce new causes or cause prejudice.
Kondiba Dnyanu Dongale v. Kashibai Ramrao Nigade
The High Court held that while exemption certificates under section 88C cannot be reopened after finality, legal representatives of deceased landlords must satisfy bonafide requirement and equalization conditions under section 33B for possession claims, remitting the matter for fresh determination on these points.
Pr. Commissioner of Income Tax v. Kimberly Clark Lever Private Limited
The Bombay High Court held that a reference to the Transfer Pricing Officer without pending assessment proceedings is invalid, rendering the reassessment notice and TPO order void, and dismissed the income tax appeal.
Krish Rajendra Chordiya v. The State of Maharashtra
The Bombay High Court granted interim relief directing issuance of HSC mark-sheet to a student whose admission to Science stream was belatedly cancelled, emphasizing fairness and reasonableness in applying eligibility regulations.
Dharmendra M. Jani v. Union of India
The Bombay High Court upheld the constitutional validity of Sections 13(8)(b) and 8(2) of the IGST Act, confining their operation to the IGST Act and dismissing challenges to their vires.
S. K. Trading Co. v. The State of Maharashtra & Ors.
The Bombay High Court held that appeals and stay applications under the Maharashtra VAT Act include the interest component when part of a composite order, and barred appeals against independent interest orders do not apply to such composite orders.
Central Depository Services (India) Limited v. Daksha Narendra Bhavsar and Another
The Bombay High Court upheld an arbitral award holding the depository liable to indemnify an investor for losses caused by negligent and fraudulent acts of its Depository Participant in unauthorized transfer and pledge of shares.
Ranjit Vardichand Jain v. Nirmal Gagubhai Chhadwa & Ors.
The Bombay High Court granted interim relief enforcing specific performance of a MoU against original parties and a third party purchaser with notice, rejecting defenses of fabrication, delay, and stamping at the interim stage.
Mauj Mobile Private Limited v. Mohalla Tech Private Limited & Ors.
The Bombay High Court granted interim injunction restraining use of the mark "MOJ" by Defendants, holding it deceptively similar to Plaintiff's registered trademark "MAUJ" for entertainment and telecommunication services.
Parmanand Sitlaprasad Pandey v. Gopaldas Lilaram Valecha
The Bombay High Court annulled the insolvency adjudication under Section 21(1) of the Presidency Towns Insolvency Act, 1909 after full payment of debts, setting aside certain orders of the Official Assignee and directing refund of surplus amounts to the insolvent.
Sudha Aziz Jhaveri and Ors. v. Bharat Amarchand Doshi and Ors.
The Bombay High Court appointed a Court Receiver over a disputed commercial property gifted under a registered deed, rejecting the defendant's oral family settlement and tenancy claims, to preserve the property and prevent misappropriation pending final adjudication.
M/s. ACME Enterprises v. Deputy Registrar, Co-operative Societies
The Bombay High Court upheld the competent authority's order granting unilateral deemed conveyance under MOFA, 1963, holding that title disputes must be resolved by civil courts and not in writ jurisdiction.
Abdulla R. Khan v. Construction & Engineering Equipments
The Bombay High Court held that while reinstatement with full back-wages is the norm for illegal termination, the Industrial Court may justifiably mould relief by awarding compensation when reinstatement is impossible due to closure of the establishment.
The Brihan Mumbai Electric Supply & Transport Undertaking v. BEST JAGRUT KAMGAR SANGHATANA
The Bombay High Court held that denial of increments and leave benefits by artificially breaking temporary service continuity constitutes a continuing unfair labour practice not barred by limitation, but recovery of arrears is restricted to three years.