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Bombay High Court Half Yearly Digest: January To June, 2024 [Citations 1-319]
Nominal Index [Citation 1 – 319]Rohit Dembiwal v. Tata Consultancy Services Ltd. & Ors 2024 LiveLaw (Bom) 1Mirza Himayat Baig v. State of Maharashtra 2024 LiveLaw (Bom) 2M/s. Hindustan Level Employees Union v. M/s. Hindustan Unilever Limited 2024 LiveLaw (Bom) 3ABC v. XYZ 2024 LiveLaw (Bom) 4Hiral Chandrakant Jadhav v. State of Maharashtra 2024 LiveLaw (Bom) 5XXX v. XXXX 2024 LiveLaw...
Uploading Assessemnt Orders After GST Registration Cancellation, Petitioner Failed To Check Website, Kerala High Court Grants Opportunity To Challenge On Deposit
The Kerala High Court has quashed the assessment orders and remanded the matter back on condition of remitting Rs. 10 lakhs towards the GST liabilities.The bench of Justice Gopinath P. has observed that the registration of the petitioner had been cancelled in the month of December 2021, and the petitioner had also stopped business. The assessment orders were issued only in the month of...
Settlement Consideration Liable To Be Recognized As “Capital Gains” And Not “Profits In Lieu Of Salary”: Delhi High Court
The Delhi High Court has held that the settlement consideration is liable to be recognized as capital gains and not “profits in lieu of salary.”.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that the fundamental mistake which the Tribunal committed was failing to bear in mind the distinction between a “perquisite” and “profits in lieu of salary," both...
Income Tax Additions Can't Be Made On The Basis Of Superficial Inquiry: Bombay High Court
The Bombay High Court has held that income tax additions cannot be made on the basis of superficial inquiry.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the findings which were arrived by the CIT(A) as also by the tribunal would suggest that the department did not dispute the assessee's sales, as there there was no discrepancy between the purchases...
Gujarat High Court Initiates Suo Motu Plea On Appointment Of State Waqf Tribunal Member
The Gujarat High Court on Friday initiated a suo motu petition in connection with appointments made to the State Waqf Tribunal, while it was hearing a plea challenging the appointment of one of the member's–Anwar Hussain Shaikh.Earlier this year, Shaikh was appointed as a member of the Gujarat State Waqf Tribunal. However, this appointment faced opposition, with three persons, claiming to...
Revenue Department Can't Take Fresh Ground Which Was Not Disclosed To Taxpayer, While Passing Re-assessment U/s 148A(D): Delhi HC
Finding major flaw in the fundamental premise of the Revenue Department that the investment made by the taxpayer in shares amounted to “income” which has escaped assessment, the Delhi High Court quashed the reopening proceeding initiated u/s 148A. Observing that foundational material alone would be relevant for the purposes of evaluating whether reassessment powers...
[Domicile Certificate] Time Spent By Student In School Abroad Before Returning Can't Be Excluded While Calculating 10-Yr Residential Period: Gujarat HC
In a recent ruling, the Gujarat High Court has granted relief to a student by directing the Mamlatdar to issue a domicile certificate to a student, Tilakkumar Mishra, waiving the minimum criteria of 10 years of continuous residency in the State of Gujarat during which the student lived in Abu Dhabi for three years to pursue his studies.Justice Sunita K Vishen, who presided over the case,...
Alleged Misconduct Against Minor Girls At Indore School: HC Flags 'Serious Allegations', Calls For Action Taken Report From State
In a recent case involving allegations of serious misconduct against minor girls at a government school in Indore, the Madhya Pradesh High Court has issued a notice to the state government, demanding an urgent report on the actions taken following the lodging of a complaint and heard on the question of admission and interim relief. The case centres around an incident where a teacher...
Non-Compliance With CrPC, NDPS Act Cannot Be Argued At Stage Of Bail In International Drug Smuggling Cases: Rajasthan High Court
The Rajasthan High Court has denied bail to an individual booked under the Narcotic Drugs & Psychotropic Substances Act (NDPS) for allegedly being involved in an attempt to smuggle drugs from Pakistan. The Court held that non-compliance with provisions under the NDPS Act or CrPC cannot be argued at the stage of bail in a case of international smuggling of contraband."On perusal of record,...
Certified Copy Of Lease Rent Agreement Is Admissible Evidence In Small Causes Court: Allahabad High Court
The Allahabad High Court has held that a certified copy of a Lease Rent Agreement is admissible evidence in proceedings before the Small Causes Court as it is a 'public document' under the Indian Evidence Act, 1872.Justice Ashutosh Srivastava held that “certified copy of the Lease Agreement is a Public Document, as contemplated under Section 74 of the Indian Evidence Act, 1972 and in terms...
Hunting Wild Animal In A Planned Manner Poses Threat To Nature & Forests: MP High Court Denies Bail To Men Booked For Poaching Tigress
The Madhya Pradesh High Court has dismissed a bail application filed by men accused of hunting a female tiger by installing electric wires, an act which the Court underscored as a serious threat to nature and forests.They were charged under Sections 2(16), (36) r/w Sections 9, 39, 44, 48(A), 49(B), 51, 52 and 57 of the Wild Life Protection Act, 1972 (Amendment) 2022 by State Tiger Strike...