Bombay HC held that Section 14 IBC moratorium does not prevent deemed conveyance under Section 11 MOFA and restored the society’s application for merits.
The Bombay High Court held that the customs authority failed to follow a binding CESTAT decision classifying glucometers under Tariff Heading 9027. It quashed the demand order and reaffirmed the importance of judicial discipline.
Bombay HC disposed of Revenue appeals below ₹50 lakh, holding the CBDT exception added on 20 August 2018 applies prospectively, not retrospectively.
Bombay High Court held that failure to pass a fresh assessment within Section 153 limitation required acceptance of the returned income.
Bombay High Court held penalty under Section 271(1)(c) cannot survive where bogus purchase addition is sustained only on an estimated basis.
Bombay HC upheld ITAT’s order, holding reassessment under Section 148 unsustainable as full reasons were not supplied and relied on a retracted statement.
The Bombay High Court held that failure to issue a mandatory show cause notice and draft assessment order under Section 144B rendered the faceless assessment non est. The assessment and demand notice were quashed with liberty for fresh proceedings.
Bombay HC held societies only recognize members for administration, not title. Membership cannot be denied over unresolved ownership claims.
Bombay HC held that where TDR is used across all buildings, proportionate land conveyance based on built-up area is permissible despite TDR utilisation.
Bombay HC upheld five-year disqualification after finding failure to supply committee meeting minutes within the statutory period under the MCS Act.
