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Purandhar Technical Education Society v. Commissioner of Income Tax

High Court of Bombay · 31 Mar 2023

The Bombay High Court allowed withdrawal of a mistaken fresh registration application under Section 12AB of the Income Tax Act, holding the existing valid registration subsists and the rejection order is inconsequential.

tax petition_allowed

Prakashkumar Mansukhlal Shah v. Smt. Sunita Anant Mehta

High Court of Bombay · 30 Mar 2023

The Bombay High Court dismissed the probate petition for a Will due to failure to prove due execution and attestation as required by law, emphasizing the necessity of attesting witnesses' evidence and the clean hands doctrine.

civil appeal_dismissed

Salim Alimahomed Porbanderwalla & Shivranjani Properties LLP v. The State of Maharashtra & Ors.

High Court of Bombay · 30 Mar 2023

The Bombay High Court held that the State cannot charge premium on land within the ceiling limit under the repealed ULC Act and directed removal of revenue entries against surplus vacant land after full premium payment, interpreting the 2019 Government Resolution in a constitutionally valid manner.

property petition_allowed

Indo Nippon Chemical Co. Ltd v. Mumbai Metropolitan Region Development Authority

High Court of Bombay · 30 Mar 2023

The Bombay High Court upheld MMRDA's authority to implement Mumbai Metro Line 4 and validated land acquisition under the MRTP Act, dismissing petitions challenging alignment and procedural compliance.

administrative appeal_dismissed

Mr. Akshay Anant Matkar and Mr. Satish Ramchandra Botalji v. The State of Maharashtra

High Court of Bombay · 30 Mar 2023

The Bombay High Court quashed an FIR under the Maharashtra Prevention of Gambling Act against operators of an online skill-based game, holding that the game is predominantly skill and not gambling.

criminal appeal_allowed

Mohd. Nawaz Iqbal Shaikh v. The State of Maharashtra

High Court of Bombay · 30 Mar 2023

The Bombay High Court quashed criminal proceedings against Salman Khan and his bodyguard for offences under Sections 504 and 506 IPC due to lack of essential ingredients and non-compliance with mandatory procedural requirements under Section 200 Cr.P.C.

criminal appeal_allowed

Tata Consultancy Services Ltd. v. Inspira IT Products Pvt. Ltd.

High Court of Bombay · 30 Mar 2023

The Bombay High Court upheld the arbitral award directing TCS to pay Inspira for undelivered servers, rejecting TCS's claim of contract termination by efflux of time and breach by Inspira, and affirmed the deduction for non-provided support.

commercial_arbitration appeal_dismissed

ATS Township Pvt Ltd v. Assistant Commissioner of Income Tax Circle 1(1) Delhi & Ors

Delhi High Court · 30 Mar 2023 · 2024:DHC:9978-DB

Delhi High Court held reassessment notices for AY 2014-15 issued beyond six years without proper handover of seized material are barred by limitation and quashed the notices and order.

tax petition_allowed

Shweta Jain v. Assistant Commissioner of Income Tax, Central Circle 3, Delhi & Anr.

Delhi High Court · 30 Mar 2023 · 2025:DHC:154-DB

The Delhi High Court held that reassessment notices issued beyond the prescribed limitation period computed from the date of satisfaction and handover of seized material by the AO of the searched person are invalid, setting aside a Section 148 notice for AY 2015-16 as barred by limitation.

tax petition_allowed

Mahender Kumar Jain v. Assistant Commissioner of Income Tax, Central Circle 3, Delhi & Anr.

Delhi High Court · 30 Mar 2023 · 2025:DHC:155-DB

The Delhi High Court held that reassessment notices under Section 148 read with Section 153C issued beyond the prescribed limitation period computed from the date of handover of seized material are invalid, setting aside a notice issued for AY 2015-16 as barred by limitation.

tax petition_allowed

Kamlesh Jain v. Assistant Commissioner of Income Tax, Central Circle 3, Delhi & Anr.

Delhi High Court · 30 Mar 2023 · 2025:DHC:156-DB

The Delhi High Court held that reassessment notices under Section 148 issued beyond the prescribed limitation period computed from the date of handover of seized material are invalid, setting aside the notice for AY 2015-16 as barred by limitation.

tax petition_allowed

Pankaj Jain v. Assistant Commissioner of Income Tax, Central Circle 3, Delhi & Anr.

Delhi High Court · 30 Mar 2023 · 2025:DHC:157-DB

The Delhi High Court held that reassessment notices under Section 148 issued beyond the prescribed limitation period computed from the date of satisfaction and handover of seized material under Section 153C are invalid and quashed the notice issued for AY 2015-16.

tax petition_allowed

Kent RO Systems Pvt Ltd & Anr v. Pushpendra Yadav & Ors

Delhi High Court · 29 Mar 2023 · 2023:DHC:2248

The Delhi High Court issued a corrigendum correcting a typographical error in its earlier judgment regarding the description of design features.

civil other

Kanta Devi & Anr. v. Director of Industries Govt of Orissa & Ors.

Delhi High Court · 29 Mar 2023 · 2023:DHC:2865

The Delhi High Court held that a son is not barred from compassionate appointment if the spouse does not apply, and remanded the matter for reconsideration, emphasizing the scheme's objective to alleviate financial distress.

administrative appeal_allowed

Ranveer Singh Chauhan v. Govt. of NCT of Delhi and Ors.

Delhi High Court · 29 Mar 2023 · 2023:DHC:2863

The Delhi High Court held that the respondents complied with disability reservation orders and that the petitioner was not eligible for promotion due to insufficient service, dismissing the writ petition accordingly.

administrative petition_dismissed

Pr. Commissioner of Income Tax-1 v. M/S Ansal Properties and Infrastructure Limited

Delhi High Court · 29 Mar 2023 · 2023:DHC:2697-DB

The Delhi High Court upheld the Tribunal's order exempting surplus arising from transfer of capital assets to a wholly owned subsidiary from capital gains tax under Section 47(iv) of the Income Tax Act, 1961.

tax appeal_dismissed

OHMI INDUSTRIES ASIA PRIVATE LIMITED v. ASSISTANT COMMISSIONER, CGST

Delhi High Court · 29 Mar 2023 · 2023:DHC:2404-DB

The Delhi High Court held that Rule 89(4) CGST Rules applies only to zero rated supplies without payment of tax and set aside the refund rejection of integrated tax paid on export of services, remanding the matter for fresh adjudication.

tax appeal_allowed

Union of India & Anr. v. Ranjit Kumar Gupta

Delhi High Court · 29 Mar 2023 · 2023:DHC:2669-DB

The Delhi High Court upheld the right of a visually handicapped candidate to a second opportunity for document verification in a recruitment exercise under the Rights of Persons with Disabilities Act, 2016, dismissing the Union of India's appeal.

administrative appeal_dismissed

GAIL (India) Limited v. Directorate General of GST Intelligence & Anr.

Delhi High Court · 29 Mar 2023 · 2023:DHC:2400-DB

The Delhi High Court set aside a garnishee order directing GAIL to pay disputed GST dues on behalf of a third party, holding that payment can only be compelled if the amount is due and payable.

administrative petition_allowed

Boehringer Ingelheim Pharma GmbH & Co. KG v. Vee Excel Drugs and Pharmaceuticals Private Ltd.

Delhi High Court · 29 Mar 2023 · 2023:DHC:2249

The Delhi High Court held that the validity of an old patent is not presumed and that the defendants raised a credible challenge of prior claiming and evergreening, thus denying interim injunction against manufacture and sale of Linagliptin tablets.

civil appeal_dismissed