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Bombay High Court

Industrial court erred in assuming jurisdiction to entertain complaint of unfair labour practice

November 4, 2024 516 Views 0 comment Print

Bombay High Court held that there is no employer-employee relationship prior to the year 2018 hence industrial court doesn’t have jurisdiction to entertain complaint of unfair labour practice. Thus, writ allowed.

Non-compete clauses cannot restrain a company from conducting business after contract termination

November 4, 2024 897 Views 0 comment Print

Indus Power Tech Inc. Vs Echjay Industries Pvt. Ltd. (Bombay High Court) In a significant ruling, the Bombay High Court has determined that a company cannot be restrained from conducting its business following the termination of a contract, emphasizing that non-compete clauses do not provide grounds for injunctive relief after such termination. The case involved […]

Voluntary Excise duty payment on exempted exports refundable: Bombay HC

November 4, 2024 324 Views 0 comment Print

Parle Products Ltd Vs Union of India (Bombay High Court) The Bombay High Court recently ruled in favor of Parle Products Ltd., ordering a refund of excise duty paid voluntarily by the company on its exported products, which were otherwise covered by an exemption notification. The case, which centered on the classification and taxability of […]

Section 154 Rectification Order Renders Penalty Proceedings Inconsequential: Bombay HC

October 31, 2024 567 Views 0 comment Print

Bombay HC rules in favor of Kusharaj Bhandary, nullifying an assessment and penalty order due to TDS credit error. Outcome highlights rectification rights.

Non-disposal of application for registration u/s 12AA within six months didn’t result in “Deemed Registration”

October 29, 2024 498 Views 0 comment Print

Non-disposal of application for registration u/s 12AA(2) within a period of six months would not result in deemed grant of registration as Parliament had carefully and advisedly not provided for such deeming fiction.

‘Income from leasing of property’ was ‘Income From Business” not “Income from House property”

October 28, 2024 1944 Views 0 comment Print

Assessee was engaged in the business of purchasing and renting properties, as also the entire income of the assessee was based on the income received from leasing its properties.

Bombay HC Dismisses Section 130 Customs Act Appeal Lacking Substantial Question

October 26, 2024 432 Views 0 comment Print

Bombay High Court held that an appeal under Section 130 of the Customs Act can be entertained only if the High Court is satisfied that the case involves a substantial question of law. Thus, appeal dismissed as no substantial question of law arises in the appeal.

Addition of Bogus Purchases Without Evidence Unsustainable: Bombay HC

October 26, 2024 1617 Views 0 comment Print

Bombay High Court held that addition of 10% of allegedly bogus purchases without any cogent or convincing evidence is not sustainable in law. Accordingly, impugned order set aside and appeal disposed of in favour of the assessee.

Assessment Order Quashed for Breach of Section 23(4) MVAT Provisions

October 26, 2024 444 Views 0 comment Print

Bombay High Court quashed the assessment order on account of breaching statutory provisions of section 23(4) of the MVAT; violation of the principles of natural justice and fair play, non-application of mind, and legal malafides.

Proceedings Quashed for Lack of Reason in GST Registration Cancellation Rejection

October 26, 2024 372 Views 0 comment Print

Held that in our view, since the orders revocating registration cancellation on the Petitioner’s application were passed contrary to the principles of natural justice, all the subsequent proceedings initiated thereafter, which are consequential, also have to be quashed.

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