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Kavita Kanwar v. Pamela Mehta & Ors.
The Supreme Court upheld the denial of probate of a Will due to unexplained suspicious circumstances and failure to prove the testatrix's understanding of its contents.
Narendra I. Bhuva v. Assistant Commissioner of Income Tax
The court upheld the Tribunal's finding that the vintage car was not a personal effect due to lack of evidence of personal use, making the gain on its sale taxable as capital gains.
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.
Pondicherry Khadi and Village Industries Board v. K. Aroquia Radja
The Supreme Court held that employees appointed on a co-terminus basis have no right to continue after the appointing authority's tenure ends, and their absorption without following recruitment rules violates constitutional principles.
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.
New Delhi Municipal Council v. Kanwal Sibal & Ors.
The Delhi High Court held that co-owners of different floors on a single plot can independently utilize their proportionate increased FAR without requiring joint consent, dismissing NDMC's appeal against such recognition.
The Commissioner of Income Tax (Central-II) v. Federal-Mogul Goetze (India) Limited
The Delhi High Court upheld the Commissioner's revisionary powers under Section 263 to correct erroneous assessment orders excluding revaluation reserve withdrawals from book profits and failing to disallow expenditure under Section 14A.
The Commissioner of Income Tax (Central-II) v. Goetze (India) Limited
The Delhi High Court upheld the Commissioner's revision under Section 263, holding the Assessing Officer's order erroneous and prejudicial for incorrect book profit computation and failure to apply Section 14A, clarifying the scope of revision and book profit adjustments under the Income Tax Act.
Raj Kumar Sharma v. Union of India and Anr
The Delhi High Court dismissed the petition seeking allotment of an adjacent plot, holding that the plot does not qualify as an additional strip of land under relevant policies and the petitioner is not entitled to relief as a substituted allottee.
ARUN OSWAL v. M/S. ORIENTAL INSURANCE COMPANY LIMITED
The Delhi High Court dismissed the petition seeking pension benefits under SVRS 2003, holding that the petitioner was not entitled to pension without completing 20 years of service as per valid administrative instructions, and that the Supreme Court judgment on SVRS 2004 was not applicable.
The Commissioner of Income Tax, Delhi –IV v. Shiv Raj Gupta
The Delhi High Court upheld the Tribunal's decision that a Rs. 6.6 crore non-compete fee received by the assessee was a capital receipt not taxable under Section 28(ii) of the Income Tax Act, rejecting Revenue's claim of a colourable device to avoid tax.
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.
Jai Bhagwan v. State
The Delhi High Court reduced the appellant's conviction from murder to culpable homicide not amounting to murder under Section 304 Part II IPC based on post-mortem evidence and lack of murderous intention.
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.