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Bombay High Court

Apartment Maintenance Must Be Based on Area, Not Equally: Bombay HC

August 5, 2025 44673 Views 2 comments Print

Bombay High Court upheld a ruling requiring a condominium to charge maintenance fees based on apartment size, citing Maharashtra Apartment Ownership Act and condominium’s Deed of Declaration.

Exemption u/s. 54(1) admissible even when sale proceeds used for purchase of multiple residential house

August 4, 2025 891 Views 0 comment Print

Bombay High Court held that the expression ‘a residential house’ in unamended Section 54(1) of the Act includes more than one residential house. Thus, sale proceeds of one residential house used for purchase of multiple residential house qualifies for exemption u/s. 54(1).

Bombay High Court Directs MahaRERA to Restore Hybrid Hearings

August 2, 2025 1110 Views 0 comment Print

The Bombay High Court directs MahaRERA to restore hybrid hearings and create transparent processes, citing a Supreme Court precedent on access to justice.

Bombay HC Quashes Income Tax Reassessment Notices Issued by JAO

July 30, 2025 1680 Views 0 comment Print

Bombay High Court sets aside reassessment notices for AY 2017-18, ruling Jurisdictional AO lacks authority to issue them under Faceless Assessment Scheme.

Fraudulent GST Registration: Bombay HC Slams UIDAI, Govt for Inaction in ID Fraud Case

July 29, 2025 5679 Views 0 comment Print

Bombay High Court criticises UIDAI, banks, and tax authorities over five-year delay in addressing Aadhaar-PAN identity fraud against a Mumbai trader.

Section 44(1)(c) of PMLA, 2002 applies only after jurisdictional court took cognizance of scheduled offence

July 26, 2025 597 Views 0 comment Print

Bombay High Court held that that the stage which has been contemplated under Section 44(1)(c) of the Prevention of Money Laundering Act, 2002 [PMLA, 2002] will be after the jurisdictional Court has taken cognizance of the scheduled offences.

Bombay HC Dismisses PCIT Appeal on Ambiguous Show-Cause Notice

July 25, 2025 654 Views 0 comment Print

Bombay High Court rejects PCIT’s appeal against Pacific Organics, citing ambiguous notice and follows Full Bench ruling in Mohd. Farhan A. Shaikh case.

Arbitration Deposit Valid Against OPC but No Personal Liability for Sole Shareholder Without Contractual Basis: HC

July 25, 2025 513 Views 0 comment Print

Bombay High Court sets aside personal liability for One Person Company director in arbitration, upholding asset deposit by the company. Judgment clarifies Section 17 powers.

BNS Offences Automatically Covered Under PMLA as Scheduled Offences

July 25, 2025 882 Views 0 comment Print

Bombay High Court held that offences under the Bharatiya Nyaya Sanhita, 2023 [BNS] can be recognized as scheduled offences under the Prevention of Money Laundering Act, 2002 [PMLA] without a specific amendment of the PMLA Schedule.

No Bar on Transferring GST ITC Between Amalgamating Companies in Different States

July 23, 2025 1620 Views 0 comment Print

Bombay High Court rules no GST law prohibition on transferring Input Tax Credit between amalgamating companies located in different states, enabling seamless credit flow.

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