High Court of Bombay
5,061 judgments
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2022
— 663 judgments found
Vodafone Idea Ltd. v. The Assistant Commissioner of Income Tax Circle (5)(2)(2) Mumbai & Ors.
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The Bombay High Court held that reassessment under Section 148 cannot be based on a mere change of opinion and requires tangible material showing failure of full and true disclosure of primary facts by the assessee.
Angre Port Private Ltd v. TAG 15 (IMO. 9705550) & Anr.
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The Bombay High Court held that an Admiralty suit against a Vessel is maintainable post-liquidation of its owner under the IBC, allowing summary judgment for undisputed port and berth charges including penal berth hire.
The Commissioner Kolhapur Mahanagarpalika v. Sou. Shashikala Vijay Bhore
The High Court upheld the Industrial Court's order directing payment of pension to a permanent employee whose termination was set aside, affirming jurisdiction under the MRTU & PULP Act for non-payment of pension as an unfair labour practice.