High Court of Bombay
3,981 judgments
M.J. Exports Private Limited v. Joint Commissioner of Income Tax Special Range-23 Mumbai
Provision for doubtful debts representing diminution in asset value cannot be added back to book profit as reserve or liability under Section 115JA of Income Tax Act for AY 1997-98; appeal allowed.
M/s. Carona Limited v. Deputy Commissioner of Income Tax
The Bombay High Court held that penalty under Section 271(1)(c) cannot be imposed for a bonafide but ultimately disallowed claim of crystallized bonus liability not paid in the relevant year, absent concealment or malafide intention.
Maharashtra State Electricity Distribution Company Limited v. Suhasini D. Naik
The Bombay High Court held that an electricity company can revise bills to recover dues arising from bonafide mistakes like incorrect multiplying factor application, and meter readings cannot be challenged without proof of faultiness.
Maharashtra State Electricity Distribution Company Limited v. M/s. Jamiya Mohamad Education Society
The High Court held that while disconnection of electricity for dues older than two years is barred under Section 56(2) of the Electricity Act, the licensee can recover such dues through civil proceedings, setting aside the consumer forum's order that disallowed supplementary bills.
Abhay Dushyant Desai v. M/s. K. C. Chheda & Co.
The court held that to avoid eviction under Section 15(3) of the Maharashtra Rent Control Act, a tenant must deposit all arrears then due, including time-barred amounts, and pay rent regularly during suit pendency, remanding the matter for fresh consideration on these issues.
M/s. Bhor Industries Ltd. v. Vitthal Sahebrao Kumbhar & Ors.
The Bombay High Court upheld the validity of a delayed industrial dispute reference under Section 10 of the Industrial Disputes Act, holding that the existence of a dispute at the time of reference is decisive and delay alone does not extinguish the dispute.
Morarji Hariram and Ors. v. M/s. Ramnik Dairy Farm and Ors.
The High Court set aside the appellate order allowing belated amendment of the written statement after the plaintiff's death, holding such amendment caused severe prejudice and was not bona fide.
Milind Rajkumar Wagholikar v. Shankar Ramchandra Kirve
The Bombay High Court allowed eviction under Section 13(1)(i) of the Bombay Rent Act on bona-fide requirement grounds, setting aside concurrent findings rejecting the landlord's claim.
Commissioner of Sales Tax, Maharashtra State v. M/s. Associated Cement Company Limited
The Bombay High Court held that HDPE bags used for packing cement were sold under an express and independent contract, making them separately taxable, and thus upheld the Tribunal's decision in favor of ACCL.
KEC International Limited v. Deputy Commissioner of Income Tax
The Bombay High Court upheld the CIT's revisional jurisdiction under Section 263, holding that the CIT must form an opinion on merits to revise an order and that observations made to satisfy jurisdiction do not constitute conclusive findings permitting merits challenge once the revisional order is final.
M/s. Navy Children School Secondary v. State of Maharashtra & Ratan Omprakash Charan
The Bombay High Court held that non-extension of a long-term contractual employee's service without due process amounts to illegal termination, affirming Labour Court jurisdiction and substituting reinstatement with lump sum compensation.
Uma Ramji Tiwari v. Ashok Manilal Dubey Thr. Lrs. & Ors.
The High Court upheld eviction of a tenant for default in payment of rent due to failure to deposit arrears along with interest and costs as mandated under Section 12(3) of the Bombay Rent Act, dismissing the revision petition.
First Global Stockbroking P Ltd. & Ors. v. R. M. Ramchandani & Ors.
The High Court held that adjudication proceedings under the repealed FERA must be initiated by duly empowered officers within the two-year sunset period under FEMA, and show cause notices issued beyond this period or by unauthorized officers are invalid.
M/s. Borosil Glass Works Ltd. v. The Commissioner of Sales Tax
The Bombay High Court upheld the 6% reduction on furnace oil purchases under Rule 41D(3)(a) of the Bombay Sales Tax Rules, rejecting the claim for full set-off on branch transfers.
Pr. Commissioner of Income-Tax v. Godrej & Boyce Mfg. Co. Ltd.
The Bombay High Court upheld the ITAT's deletion of interest disallowance under section 14A read with Rule 8D, holding that the AO must record satisfaction before applying Rule 8D and that interest cannot be disallowed when sufficient interest-free funds exist.
Kumar Shailendra Sinha & Ors. v. Union of India & Ors.
The Bombay High Court upheld SPMCIL's promotion policy based on merit-cum-suitability and seniority, dismissing the petitioners' challenge to promotions effected through interview-based comparative assessment.
Municipal Corporation of Greater Mumbai v. The Empire Building Occupants Welfare Association
The Bombay High Court upheld an interim injunction protecting the plaintiff’s possession against forcible dispossession by MCGM without due process, emphasizing settled possession and discretionary restraint despite lease expiry disputes.
New India Insurance Company Ltd. v. M/S. KLM Engineering Company Ltd.
The Bombay High Court dismissed the revision petition, holding that the Estate Officer failed to apply proper mind in eviction proceedings under the Public Premises Act, emphasizing the necessity of prima facie satisfaction, fairness, and bona fide need by public authorities.
Veena Estate Pvt. Ltd. v. Commissioner of Income-Tax
The Bombay High Court upheld penalty under Section 271(1)(c) against a company for using a partnership and revaluation transactions as a device to evade tax, rejecting the appellant's claim of full disclosure.
Dilip Bobde Patil v. Laksons India Private Limited & Ors.
The High Court upheld the statutory right of flat purchasers to form an independent cooperative housing society under MOFA and the MCS Act, quashing the order rejecting registration for lack of parent society consent.