Bombay High Court Quashes Maharashtra Govt Order Barring Cinema Owners From Levying Service Charge On Online Film Tickets

In a significant ruling, the Bombay High Court on Thursday quashed two Government Orders (GOs) issued on April 4, 2013 and March 18, 2014 by which the Maharashtra government restricted cinema owners from levying service charge or convenience fees on online tickets. A division bench of Justices Mahesh Sonak and Jitendra Jain held that the said GOs violated the right to practice any...

Insurance Claim Received On Dead Horses Is Capital Receipt, Not Taxable As Income U/S 41(1): Bombay High Court

The Bombay High Court held that insurance claim received on dead horses is capital receipt, not taxable as income under Section 41(1) Of Income Tax Act. The bench opined that horses in respect of which the insurance claim was received were Assessee's capital assets and that therefore insurance receipt arising therefrom could only have been considered as capital receipt, not...

[Income Tax Act] Amount Indicated In P&L Account As Provision For Doubtful Debts/Advances Cannot Be Treated As "Reserve" U/S 115JA: Bombay HC

The Bombay High Court has ruled that a provision for doubtful debts cannot be treated as either a "reserve" or a "provision for liability" under clauses (b) or (c) of the Explanation to Section 115JA of the Income Tax Act, 1961, and thus cannot be added back to the book profits for the purpose of minimum alternate tax (MAT). The Court accordingly overturned the addition of ₹2.49 crore made...

Compensation For Land Acquisition Payable Even Without Representation: Bombay High Court Upholds Corporation's Duty Under Article 300-A

The Bombay High Court has held that once a municipal corporation has assured landowners Transferable Development Rights (TDR) in lieu of land acquired for a public project, it is constitutionally and statutorily bound to honour the commitment. The Court quashed the Nagpur Municipal Corporation's 2024 refusal to confer TDR, directing it to issue the same as previously assured in 2001.A...

'Are Law Enacted By Parliament Binding On Maharashtra Police?' Bombay High Court Asks DGP After Shoddy Probe

The Bombay High Court has ordered the Director General of Maharashtra Police to explain on oath whether the provisions of the law enacted by the Parliament are binding on the State police force or if the same are only to be retained in the books of law.A division bench of Justices Ajay Gadkari and Rajesh Patil has asked the DGP to file a detailed reply explaining his stand on the issue....

[Registration Act] Delay Beyond Control Of Party Excluded While Calculating Limitation For Registering Document: Bombay HC

The Bombay High Court has held that the period during which a party is restrained by a court order, from executing or registering a document must be excluded while computing the time limit for presentation under the Registration Act, 1908. The Court accordingly directed the registration of two agreements for sale executed in 2018, rejecting the Registrar's refusal on the ground of...

Fourth Bombay High Court Judge Recuses From Hearing HDFC CEO's Plea For Quashing FIR Lodged By Lilavati Hospital

Yet another judge of the Bombay High Court on Tuesday recused from hearing the petition filed by Sashidhar Jagdishan, the CEO of HDFC Bank, who has sought to quash an FIR lodged against him at the behest of Lilavati Kirtilal Mehta Medical Trust.On Tuesday morning, the petition was mentioned before a division bench of Justices Ravindra Ghuge and Gautam Ankhad. However, citing personal...

ED Can Lodge Cases Under PMLA While Relying On Predicate Offences Under BNS, As It Replaced IPC: Bombay High Court

In a significant ruling, the Bombay High Court on Tuesday (July 8) held that 'predicate offences' lodged under the newly introduced Bharatiya Nyaya Sanhita (BNS) can be treated as 'scheduled offences' under the stringent Prevention of Money Laundering Act (PMLA), even if its schedule only refers to the repealed Indian Penal Code (IPC).Single-judge Justice Amit Borkar while rejecting a bail...

Courts Need Not Order DNA Test Of Child To Determine Paternity Even If Mother Agrees, Must Act As Custodians Of Child's Rights: Bombay HC

The Bombay High Court has held that even if a mother agrees to get done the DNA profiling test of her child to ascertain its paternity, the courts must still act as the 'custodian' of the rights of the child and consider the pros and cons of the said test before calling upon the minor to undergo the test.Single-judge Justice RM Joshi said the a child being a minor is not capable of...

Reward Schemes Must Be Fairly Implemented: Bombay High Court Directs Dept To Pay Informer For Assisting In Tax Recovery

The Bombay High Court has directed the department to pay informer for assisting in tax evasion recovery. Justices M.S. Sonak and Jitendra Jain stated that “If the Government has formulated a reward scheme, it must be implemented fairly and transparently. Informers who take risks and invest time must not be made to run from pillar to post to secure what may be due and payable....

No Leniency In Import/Export Lapses; Bombay High Court Upholds Licence Cancellation Of Courier Agency For Clearing Imports Without Authorisation

The Bombay High Court has upheld the licence cancellation of a courier agency for clearing imports without authorisation by stating that any such exercise of discretion of leniency will only encourage persons to commit the offence by taking recourse to the services of the courier agencies. Justices M.S. Sonak and Jitendra Jain stated that “the petitioner has been negligent in...

Right To Alternate Accommodation Under Redevelopment Plan Is Conferred Upon Person In Possession Of Premises, Not Owner: Bombay High Court

The Bombay High Court has held that a woman in possession of a flat, though claimed to be a gratuitous licensee by the registered owner, cannot be dispossessed merely on account of redevelopment proceedings. The Court modified the directions issued by the Single Judge and directed that she be put back in possession of the redeveloped flat and receive transit rent, while the registered owner...