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Commissioner of Income Tax, International Taxation-2 v. Pacific Consultants International Inc
The Delhi High Court upheld the deletion of penalty for concealment of income where the assessee acted under a bona fide belief, based on government agreements, that taxes would be paid by the Government, negating any intention to evade tax.
Subramaniyan Kanakkan v. The State of Maharashtra
The Bombay High Court upheld the Maharashtra Administrative Tribunal's refusal to condone a five-year delay in filing a service-related Original Application, holding that pre-existing causes and the Covid-19 pandemic do not justify delay beyond the prescribed limitation period.
Babu Abdul Ruf Sardar v. The State of Maharashtra
Bail was denied to an accused facing serious charges of illegal entry and forged identity documents, emphasizing that possession of identity cards does not establish citizenship and the burden lies on the accused to prove lawful citizenship.
Ramesh Kumar Sehgal v. Canara Bank
The Delhi High Court held that compulsory retirement imposed as a penalty entitles a bank officer to leave encashment under Regulation 38, rejecting delay objections and directing payment with interest.
National Highway Authority of India v. MS Jas Toll Road Company Ltd
The Delhi High Court upheld the arbitral award granting extension of the concession period to Jas Toll Road Company Ltd. due to force majeure events and revenue losses under the Concession Agreement with NHAI.
Volvo Group India Pvt. Ltd. v. The Union of India
The Bombay High Court held that procedural non-compliance under rebate notifications cannot justify rejection of excise duty rebate claims if substantive conditions are met and remanded the matter for fresh consideration on merits.
Pooja Manish Shah v. Municipal Corporation for Greater Mumbai & Ors.
The Bombay High Court upheld the scrutiny committee's cancellation of a caste certificate obtained through fraudulent identity claims, emphasizing limited judicial interference in factual findings under Article 226.
Sewak Balkishan Gupta v. The State
The Delhi High Court upheld the framing of charges in a criminal conspiracy and forgery case, ruling that limitation for cognizance restarts from the Supreme Court's restoration of the quashed FIR.
Sewak Balkishan Gupta v. The State
The Delhi High Court upheld the framing of charges in a criminal conspiracy and forgery case, ruling that limitation restarts upon Supreme Court restoration of a quashed FIR and delay alone does not warrant quashing proceedings.
Sewak Balkishan Gupta v. The State
The Delhi High Court held that cognizance taken and charges framed within three years of the Supreme Court's restoration of a quashed FIR are not barred by limitation, dismissing petitions challenging the framing of charges in a criminal conspiracy and forgery case.
Sewak Balkishan Gupta v. The State
The Delhi High Court held that cognizance taken and charges framed within three years of the Supreme Court's restoration of a quashed FIR are valid, dismissing petitions challenging the framing of charges on limitation and sufficiency of evidence grounds.
Manjeet Singh Kohli v. Mirajuddin & Anr.
The Delhi High Court allowed a compromise decree for specific performance in a land dispute, dismissed transposition applications by legal heirs lacking pleadings, and clarified that such compromise does not affect third-party rights.
Abdul Rehman Adam Dawa & Ors. v. District Deputy Registrar of Coop. Societies, K-West Ward, Mumbai Suburban District & Ors.
The Bombay High Court allowed bifurcation of a building from a large cooperative housing society under Section 18 of the Maharashtra Cooperative Societies Act, holding that the petitioners satisfied the legal tests of collective welfare, better administration, and long-term stability.
Sadguru Universal CHS Ltd. v. The State of Maharashtra
The Bombay High Court held that registration of separate cooperative societies for commercial and residential units in a single building is permissible only upon factual proof of genuine physical and functional separation, and remanded the matter for fresh inquiry.
K. M. Realty v. Diamond Hill Co-Operative Housing Society Limited
The court upheld the injunction restraining the developer from constructing beyond the approved layout and MOFA agreements without fresh consent of flat purchasers, clarifying the scope of Sections 7 and 7A of MOFA regarding additional buildings.
Maruti Baburao Tambe v. The State of Maharashtra
The Bombay High Court held that a quasi-judicial authority may entertain a procedural review to cure breach of natural justice even without explicit statutory power, directing the authority to decide the pending review application after hearing the petitioners.
M/s. Terna Polytechnic v. Shri Ravi Bhadrappa Randale
The Bombay High Court held that uninterrupted service transferred between two educational institutions under the same management constitutes continuous service for gratuity calculation based on last drawn wages at final cessation.
BSES YAMUNA POWER LTD. & ANR. v. M/S. TALUPULA ENGG. CO.
The Delhi High Court upheld an arbitral award holding that the appellant's termination of the contract was illegal and the delay was attributable to the appellant, dismissing the appeal.
Suman v. M/S BATA INDIA
The Delhi High Court held that a registered design cannot be protected as a trade mark or trade dress for passing off claims, dismissing suits based solely on passing off of registered designs as not maintainable.
Natvar T. Patel and others v. State of Maharashtra and others
The Bombay High Court set aside the Thane Municipal Corporation's regularisation order for unauthorized construction over a municipal drain, holding it illegal and an abuse of power.