Bombay High Court
Refund More Than 10% Of Tax As Determined On Regular Assessment, CEAT Entitled To Interest On Refund Of Rs. 5.24 Cr.: Bombay High Court
The Bombay High Court has held that Ceat Limited is entitled to interest on a refund of Rs. 5.24 crore as the refund is more than 10% of tax as determined on regular assessment.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the words “amount of refund” must mean the whole of the refund of Rs. 5,24,29,950 and not an artificial split as canvassed by the Department. Therefore, irrespective of what the words “regular assessment” mean, the proviso would not be...
Bombay High Court Weekly Round-Up: April 08 To April 14, 2024
Nominal Index [Citation 188 - 199] Kalpita Arun Lanjekar v. Income Tax Officer 2024 LiveLaw (Bom) 188 PCIT v. M/s. Tata Capital Ltd. 2024 LiveLaw (Bom) 189 Sarang Wadhawan v. Directorate of Enforcement 2024 LiveLaw (Bom) 190 Nitin Rajendra Gupta v. Deputy Collector, Mumbai and Ors. 2024 LiveLaw (Bom) 191 Vodafone India Ltd. v. Deputy Commissioner of Income Tax 2024 LiveLaw (Bom) 192 ABC v....
Investigative Journalism Doesn't Enjoy Special Protection; Public Interest Won't Permit Publication To Lower Down Reputation Without Any Truthfulness: Bombay HC
Emphasizing the importance of balancing freedom of the press with an individual's right to reputation, the Bombay High Court observed that while investigative journalism serves a vital role in society, it cannot come at the expense of defaming individuals."As a Journalist, though he may be duty bound to appraise the public, of the facts and data which is in their interest, it definitely cannot be attempted at the cost of defaming the Plaintiff. The freedom of press, which is being evolved as a...
Bombay High Court Quashes SCN Demanding GST On Ocean Freight On Transportation Of Goods From Outside India
The Bombay High Court has quashed the show cause notice (SCN) demanding GST on ocean freight on transportation of goods from outside India.The bench of Justice G. S. Kulkarni and Justice Firdosh P. Pooniwalla has relied on the decision of the Supreme Court in the case of Mohit Minerals and observed that the verdict applies to both free on board (FOB) and sum of cost, insurance, and freight...
Gives False Impression That It Is Official Mr. Bean Theme Park: Bombay High Court Temporarily Restrains Trampoline Park From Using Trademark
The Bombay High Court recently granted ex-parte ad-interim injunction restraining a Trampoline Park in Lonavla from using the trademark, artwork, device or character of Mr. Bean from the popular comedy series which was first broadcasted in January 1990.The court compared the registered Mr. Bean Trademark with the allegedly infringing trademark of the trampoline park and concluded –“On...
“Certainly The High Court Should Not Scrutinise An Order Of The ITSC As An Appellate Court,” Says Bombay High Court
The Bombay High Court has held that interference with the orders of the Income Tax Settlement Commission (ITSC) should be avoided, keeping in mind the legislative intent. The scope of interference is very narrow, and certainly the High Court should not scrutinize an order of the ITSC as an appellate court. Unsettling reasoned orders from the ITSC may erode the confidence of assessees. The...
Jobs, Admissions Subject To Outcome Of Pleas Challenging Maharashtra Reservation Act: Bombay High Court
The Bombay High Court on Tuesday said that any applications for admissions to educational courses or recruitment to government jobs availing the Maratha quota would be subject to further HC orders on petitions challenging the reservation.A full bench of Chief Justice Devendra Kumar Upadhyaya, Justice GS Kulkarni, and Justice Firdosh P Pooniwalla adjourned to June 13, 2024 a batch of PILs and...
S. 50 PMLA | ED Can't Record Statement At Night By Depriving Person's Right To Sleep; Leads To Impairment Of Cognitive Skills: Bombay High Court
The Bombay High Court recently criticized the Enforcement Directorate for its practice of recording statements of persons summoned under section 50 of PMLA late at night, emphasizing the right to sleep as a basic human requirement.“The `right to sleep' / 'right to blink' is a basic human requirement, inasmuch as, non-providing of the same, violates a person's human rights. It affects a...
Bombay High Court Refuses Filmmaker Ramesh Sippy's Plea For Appointment Of Court Receiver In Property Dispute
The Bombay High Court recently rejected an interim application filed by filmmaker Ramesh Sippy in a property dispute concerning inheritance rights over various assets, including a flat in South Mumbai, shares in Sippy Films Pvt Ltd, and rights to 27 films produced by the production house.Justice Manish Pitale refused to grant interim relief sought by Sippy, which included the appointment of...
IT Rules Amendment | FCU Not Mandated To Disclose Truth Despite Purported Purpose To Ensure Informed Citizenry: Kunal Kamra To Bombay High Court
On Tuesday the petitioners in a plea challenging the 2021 IT Rules Amendment submitted before the Bombay High Court that there is no provision for the government fact check unit (FCU) to fulfil its purported intent of keeping the citizens informed.“The ostensible purpose of the Rule is to ensure an informed citizenry. But the Rule doesn't require anything more than merely saying that...
Widow Nearing Retirement Age, Bombay High Court Permits Son To Substitute Her In Compassionate Appointment Wait List
The Bombay High Court recently allowed the substitution of a 55-year-old widow of a deceased employee by their 18-year-old son in the wait list for compassionate appointment, as she would not be entitled to any retiral benefits if given the appointment.A division bench of Justice Ravindra V Ghuge and Justice RM observed that though the widow is eligible, it would be purposeless to grant...
Prima Facie Rigorous Conditions For Bail Won't Apply: Bombay High Court Grants Bail To MCOCA Accused With 24 Antecedents Of Chain Snatching
The Bombay High Court recently granted bail to an alleged chain snatcher observing that rigorous conditions for bail under the Maharashtra Control of Organised Crime Act, 1999 (MCOCA) would not apply when all his criminal antecedents pertained to chain snatching.Justice Madhav J Jamdar granted bail to one Dipak P Mali, alleged leader of a gang of chain snatchers in Pune observing -...