Bombay High Court
Three Advocates Sworn-In As Additional Judges Of Bombay High Court
Three advocates were sworn-in as additional judges of the Bombay High Court on Tuesday (August 19).Chief Justice Alok Aradhe administered the oath of office to Justices Ajit Kadethankar, Sushil Ghodeswar and Aarti Sathe. With the swearing-in of these three judges, the strength of the HC now stands at 69 against the sanctioned strength of 94 judges. The names of these three advocates...
Income Tax | Sale Proceeds Of Vintage Cars Taxable Unless Assessee Proves That Car Was Used As Personal Asset: Bombay High Court
The Bombay High Court held that sale proceeds of vintage car taxable unless the assessee proves that the car was used as a personal asset. Chief Justice Alok Aradhe and Justice Sandeep V. Marne stated that the capability of a car for personal use would not ipso facto lead to automatic presumption that every car would be personal effects for being excluded from capital assets of...
Bank Guarantee Which Expired Almost Ten Years Before CIRP Was Initiated, Cannot Be Enforced: Bombay High Court
The Bombay High Court stated that expired bank guarantee can't be enforced post CIRP (corporate insolvency resolution process). Justices M.S. Sonak and Jitendra Jain stated that, “The argument that a personal guarantee survives the CIRP does not apply in the case because the guarantee had expired even before the CIRP. During the validity period of the guarantee, admittedly, no...
Bombay HC Issues Notice On Plea By Same-Sex Couple Seeking Inclusion Under Definition Of 'Spouse' For Tax Exemption U/s 56(2)(x) Of IT Act
The Bombay High Court has issued a notice to the Attorney General of India on a petition filed by a 'same sex couple' challenging the constitutional validity of Section 56(2)(x) of the Income Tax (IT) Act, which grants exemption from tax on gifts between heterosexual couples. A division bench Justices Burgess Colabawalla and Firdosh Pooniwalla has sought to know the stance of the Union...
MV Act | 'Accident' Includes Sudden Slipping, Involvement Of Another Vehicle Not Necessary For Claiming Compensation: Bombay High Court
In a significant order, the Bombay High Court held that involvement of another vehicle for causing an accident is not necessary and a mere skidding or slipping of the motorcycle too can amount to an 'accident' making the victims entitled to compensation under Motor Vehicles Act. Noting that term accident was not defined under the Act and would include any sudden event harming a person, the...
Bombay HC Quashes Magistrate's Order Issuing Notice To HDFC MD Sashidhar Jagdishan Without Verifying Lilavati Hospital's Complaint Against Him
In an order granting relief to HDFC Bank's Managing Director, Sashidhar Jagdishan, the Bombay High Court has quashed and set aside an order passed by a Judicial Magistrate issuing notice to him in a private complaint lodged against him at the behest of Lilavati Kirtilal Mehta Medical Trust.Notably, the complainant Trust runs the famous Lilavati Hospital in Mumbai. In its FIR, the Trust...
Business Advance Granted To Shareholder Not Utilised For Company Work Will Be Treated As Deemed Dividend Under Income Tax Act: Bombay HC
The Bombay High Court has held that where a company grants an advance to one of its shareholders and such advance is not demonstrated to have been utilised for the business of the company, the amount would be treated as deemed dividend under Section 2(22)(e) of the Income Tax Act, 1961. The Court declined to interfere with the order of the Income Tax Appellate Tribunal (ITAT), which had...
Bombay High Court Weekly Round-Up: August 11 - August 17, 2025
Nominal Index [Citations: 2025 LiveLaw (Bom) 327 to 2025 LiveLaw (Bom) 336]Shivshankar vs Sanjay, 2025 LiveLaw (Bom) 327Jayesh Bandu Limie vs State of Maharashtra, 2025 LiveLaw (Bom) 328Babu Abdul Ruf Sarkar vs State of Maharashtra, 2025 LiveLaw (Bom) 329Shashikant Vitthal Kothawade vs State of Maharashtra, 2025 LiveLaw (Bom) 330Ashwini Trading Co. vs Housing Bank Ltd., 2025 LiveLaw...
Bombay HC Judge Refuses To Recuse From Cases Over 'Scurrilous' Bribery Claims Against 2 Sitting Judges, Including Himself; Imposes ₹50K Cost
Justice Milind Jadhav of the Bombay High Court last week refused to recuse himself from hearing a set of writ petitions filed in 2016, in which the petitioner levelled serious allegations of corruption, bribery and bias against two sitting Judges of the HC, including Justice Jadhav himself. Dismissing an interim application seeking his recusal from the matters, Justice...
No Sales Tax On HDPE Bags Used To Pack Cement When Sold Separately: Bombay High Court
The Bombay High Court stated that no sales tax can be levied on HDPE (High-Density Polyethylene) bags at cement rate when sold separately. Justices M.S. Sonak and Jitendra Jain were addressing the issue of whether there is an express and independent contract on the sale of HDPE bags in which cement is packed. “HDPE bags used to pack the cement were a distinct commodity with its...
Concurrent Proceedings Under MCOCA Not Sufficient Explanation For Delay In Trial Under SC/ST Act: Bombay High Court Grants Bail
The Bombay High Court (Nagpur Bench) has held that pendency of a trial under the Maharashtra Control of Organised Crime Act, 1999 (MCOC Act) is not, by itself, a sufficient reason to keep another trial in abeyance, and prolonged custody without progress in trial amounts to a violation of the right to a speedy trial under Article 21 of the Constitution.A bench of Justice Urmila Joshi-Phalke...