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Bombay High Court

DGFT cannot take away benefits conferred by FTP by way of a circular

February 21, 2022 2235 Views 0 comment Print

Essar Shipping Limited Vs Union of India (Bombay High Court) By instituting this writ petition, petitioner seeks to challenge Policy Circular No. 25 of 2007 dated 1st January, 2008 issued by DGFT, the second respondent. According to the petitioner, in the garb of purported clarification, the DGFT has curtailed benefits available to service providers, such […]

Sessions or Additional Sessions Judge cannot try offences under IBC

February 20, 2022 1686 Views 0 comment Print

Satyanarayan Bankatlal Malu Vs IBBI (Bombay High Court) It can be noticed that under Section 435 of the Companies Act, Special Court, comprising of Sessions Judge or Additional Sessions Judge, was in place since 2013 and it retained its jurisdiction to try the offences under the Companies Act. Amendment of 2017, for the first time brought […]

HC dismisses Reassessment Notice to Tata Sons Based on mere change of opinion

February 20, 2022 1152 Views 0 comment Print

Tata Sons Limited Vs DCIT (Bombay High Court) Bombay High Court find substance in the submission of Mr.Pardiwalla that the case at hand is nothing but an instance of mere change of opinion. A bare perusal of the reasons indicates that the exercise was infuenced by a mere change of opinion. To start with, it […]

GST- Blocking of ECL- Order must specify the amount of ECL ITC blocked

February 18, 2022 7212 Views 0 comment Print

Dee Vee Projects Ltd. Vs Government of Maharashtra (Bombay High Court) Order not specifying amount to the extent to which the ECL has been blocked is Illegal A careful perusal of Rule 86-A would show that there is no specific mention therein about the blocking of the ECL and what is stated is that the […]

Hon’ble Bombay High Court Condones 8 years delay in filing appeal against penalty Orders

February 16, 2022 4578 Views 0 comment Print

Bombay High Court condones 8-year delay in filing appeals against penalty orders. Ruling benefits assessees facing prosecution after penalty payment.

Contempt petition against Civil judge for disregarding the binding precedents

February 13, 2022 5493 Views 0 comment Print

Yogesh Waman Athavale Vs Vikram Abasaheb Jadhav (Bombay High Court) 1. The petitioner, by way of filing the present petition prays for initiating contempt proceedings against respondent No.1, who is Civil Judge, Junior Division and Judicial Magistrate First Class, Chiplun, District Ratnagiri, for allegedly disregarding the binding precedents of the Superior Courts. 2. The petitioner, […]

Suicide by employee on allegations of work place stress – HC grants anticipatory bail to Director

February 13, 2022 2952 Views 0 comment Print

Dr. Surendra Manjrekar Vs State of Maharashtra (Bombay High Court) IN this case F.I.R. itself shows that the deceased was taking treatment for his stress management. He was disturbed and in the disturbed state of mind he had committed suicide. So, there is possibility that his commission of suicide was a result of his mental […]

SVLRDS-1 cannot be denied merely for issue of Summons after cut-off date of 30.06.2019

February 10, 2022 1017 Views 1 comment Print

UCC Infrastructure Pvt. Ltd. Vs UOI (Bombay High Court) In the facts of this case also the respondents had issued a summons only on 30th August, 2019 i.e. after 30th June, 2019 and thus summons issued after the cut-off date of 30th June, 2019 could not be the ground for declaring the application filed by […]

Reason recorded are without application of mind if for similar reasons no addition been made in earlier Assessment Year

February 5, 2022 1377 Views 0 comment Print

Rajdeep Marketing Private Limited Vs Income Tax Officer (Bombay High Court) HC observed that, If on identical reasons raised for Assessment Year 2012-­13 petitioner’s explanation has been accepted and no addition made, certainly on the same ground, we wonder how an allegation of escapement of income can be made for the subsequent Assessment Years. In […]

Completion of Investigation not a Condition Precedent for Eligibility under SVLDR Scheme 2019

February 5, 2022 2301 Views 0 comment Print

M/s. UCN Cable Network (P) Ltd. Vs. Designated Committee under SVLDR Scheme, 2019 (Bombay High Court, Nagpur) Completion Of Investigation Not a Condition Precedent For Eligibility Under ‘Sabka Vishwas’ (Legacy Dispute Resolution) Scheme 2019 The Hon’ble Bombay High Court while quashing the Designated Committee’s decision of rejecting declaration under the Amnesty SVLDR Scheme observed that […]

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