Bombay High Court
'Transit Rent' Can't Be Considered As 'Revenue Receipt', Not Liable To Be Taxed: Bombay High Court
The Bombay High Court has held that 'Transit Rent' is not to be considered a revenue receipt and is not liable to be taxed. As a result, there will be no question of the deduction of TDS from the amount payable by the developer to the tenant.The bench of Justice Rajesh S. Patil has observed that the ordinary meaning of rent would be an amount that the tenant or licensee pays to the landlord...
Trade Marks Registrar Must Pass Speaking Order With Reasons While Adjudicating On Application For Registration Of Trade Mark Assignment: Bombay High Court
The Bombay High Court recently held that the Trade Marks Registrar cannot record the name of an assignee in the Register without passing a speaking order on the application for registration of assignment of trademark after considering objections and recording reasons.Justice RI Chagla ruled in favour of Electronica India Ltd., setting aside the decision of the Trade Marks Registry to allow...
UGC Regulations | Chairman Of College Governing Body Cannot Delegate Duty To Appoint Principal: Bombay High Court
The Aurangabad bench of the Bombay High Court held recently that the Chairman of the governing body of a college cannot nominate a representative to his seat on the Selection Committee for appointment of the principal of the college.A division bench of Justice Vibha Kankanwadi and Justice SG Chapalgaonkar dismissed a writ petition filed by one Dr. Naveed-Us-Sahar challenging the rejection of...
Bombay High Court Grants One-Week Temporary Bail To Life Convict For Law Entrance Exam
The Bombay High Court on Friday granted temporary bail to Sohail Salim Ansari, a convict serving a life sentence, to enable him to appear for the Maharashtra Common Entrance Test (MH-CET) scheduled on May 30, 2024 for admission to the five-year law course.A vacation bench of Justice NR Borkar and Justice Somasekhar Sundaresan observed, “It appears that the Applicant is in jail for about...
Bombay High Court Permits Liquor Sale In Mumbai On June 4 After Declaration Of Lok Sabha Election Results
The Bombay High Court on Friday directed that the restriction on the sale of alcohol in Mumbai on June 4, the day of counting votes for the Lok Sabha elections, will remain only until the results are declared.A vacation bench of Justice Nitin Borkar and Justice Somasekhar Sundaresan modified the existing orders of the Mumbai City and Mumbai Suburban District Collectors that had declared...
Bombay High Court Monthly Digest: April 2024 [Citations 176 - 236]
Nominal Index [Citation 176 - 236]Suhas Manohar Wankhede v. Election Commission of India & Others 2024 LiveLaw (Bom) 176Kirloskar Pneumatic Company v. Kataria Sales Corporation 2024 LiveLaw (Bom) 177Riak Insurance and Financial Services & Ors. v. HDFC Bank Limited 2024 LiveLaw (Bom) 178Niranjani Chandramouli v. Amit Ganpathi Shet and Ors. 2024 LiveLaw (Bom) 179M/s. OM...
Refusal To Condone Delay In filing Revised ITR by CBDT , Filed Post-NCLT Order Is Unreasonable: Bombay High Court
The Bombay High Court quashes the CBDT's order rejecting the application filed by CG Power and Industrial Solutions Ltd seeking condonation of delay in filing returns of income based on recast of accounts pursuant to NCLT's order. The High Court clarified that any assessment order passed under Sections 143(3) or 144C as well as the consequent notices or orders for AYs for which...
Search U/s 132 Is Invalid If Material Considered For Authorizing Search Is Irrelevant And Unrelated: Bombay High Court
The Bombay High Court recently quashed the search proceedings authorized by CBDT u/s 132(1) along with consequential notices and further actions on the ground that the material considered for authorizing the search is irrelevant and unrelated, and that “the reasons recorded, only indicates a mere pretence”. Finding that the reasons forming part of the satisfaction note must...
Leave Encashment Akin To Salary, Employee Cannot Be Deprived Without Valid Statutory Provision: Bombay High Court
Leave encashment is not a bounty but right earned by employee, the Bombay High Court observed while affirming the entitlement of two former employees of Vidharbha Konkan Gramin Bank to encash their accrued privilege leave, despite their resignations from the bank.A division bench of Justice Nitin Jamdar and Justice MM Sathaye allowed the employees' writ petitions and directed the bank to pay...
[NDPS Rules] Even If Exporter Has License To Sell Drugs For Medical Purpose, Separate Authorisation To Export Is Mandatory: Bombay High Court
The Bombay High Court on Friday denied bail to an exporter and an Iraqi national who were arrested by Mumbai Customs' Central Intelligence Unit for alleged attempt to illegally export 4,224 kg of psychotropic substance in February 2023. Justice NJ Jamadar held that obtaining authorization under Rule 58 of the NDPS Rules, 1985 for export of psychotropic substances is mandatory even if the...
Bombay High Court Grants Bail To Bangladeshi National Accused Of Illegal Entry Into India, Possession Of Commercial Quantity Of Drugs
The Bombay High Court recently granted bail to a Bangladeshi national accused of obtaining entry to India without a passport and visa, forging an AADHAAR card and PAN card, and possessing a commercial quantity of contraband drugs. Justice RN Laddha observed –“In the present case, there is no disagreement regarding the applicant's detention since 13 May 2022. It is undisputed that...
Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST
The Bombay High Court has quashed the reassessment notices issued merely on the basis of information received from the Directorate General of GST.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the AO is only referring to the information received from the Directorate General of GST. There is absolutely nothing to indicate that he independently applied his mind...