High Court of Bombay
5,131 judgments
The Commissioner of Income International Taxation-1 v. Alibaba.Com Singapore E-Commerce Private Ltd.
The Bombay High Court upheld the ITAT's finding that Alibaba.com Singapore is a tax resident of Singapore without a business connection or permanent establishment in India, and that subscription fees are not taxable as fees for technical services in India.
Nitin Chandrakant Patel v. Pariwar Co-operative Housing Society Ltd.
The Bombay High Court allowed a suit for specific performance and possession based on admissions by the defendants and held that limitation under Article 54 did not bar the suit in absence of fixed performance date or refusal.
Nitin Chandrakant Patel v. Pariwar Co-operative Housing Society Ltd.
The Bombay High Court allowed a suit for specific performance and possession based on admissions by the defendants and held that the suit was not barred by limitation under Article 54 of the Limitation Act.
Union of India v. Mahendra Nath Mishra
The Bombay High Court held that medical board opinions on disability attributability are not final and the Tribunal can grant disability pension if service connection is established, dismissing the Union of India's appeals.
Sugandha Bhaskar Barve & Ors. v. Firoze Fakruddin Samiwala
The court upheld the appellate decision setting aside eviction for non-payment of rent due to invalid demand notices under Section 15(2) of the Maharashtra Rent Control Act, 1999.
Amritlal P. Shah v. The TJSB Sahakari Bank Limited
The High Court refrained from deciding whether cooperative banks fall under the RDB Act for exclusive debt recovery jurisdiction, leaving the issue for a larger bench due to conflicting precedents and constitutional complexities.
Smita Ambalal Patel & Ors. v. Dr. Harshad N. Pandya & Ors.
The Bombay High Court upheld that disputes arising from rights attached to membership in a cooperative housing society, including allotment of additional FSI under society resolutions, fall within Section 91 jurisdiction, validating the MoUs and rejecting procedural and jurisdictional challenges.
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.