doubtful debt

Bombay High Court Allows Appeal Holding Provision for Doubtful Debts Made Towards Receivables Is Not a Reserve, Sets Aside Addition to Book Profits Under Clause (b) of Explanation to Section 115JA as “Provision Made Towards Receivables Cannot Be Added Back in Book Profits, Upholding Legislative Intent and Consistency”

Court’s Decision The Bombay High Court allowed the appeal, holding that the provision for doubtful debts towards receivables is not a “reserve” and therefore cannot be added back to book…
shantistar builders

Bombay High Court Holds Shantistar Builders Judgment Applies Prospectively, Denies Builder’s Request to Limit Government’s Tenement Share from 30% to 5%, Observing “Prospective Interpretation of Law is Consistent with Judicial Discipline and Fairness” Under Urban Land Ceiling Scheme

Court’s Decision The Bombay High Court Full Bench concluded that the law laid down by the Supreme Court in Shantistar Builders capping government nominee allotments at 5% under the Urban…
early retirement

Bombay High Court Allows Writ Petition of Section Officer Challenging Premature Retirement, Holding “State Cannot Curtail Legitimate Expectation of Continuance Without Tangible Reasons and Due Process” in Service Termination Without Adequate Notice

Court’s Decision The Bombay High Court allowed the writ petition filed by a Section Officer challenging her premature retirement. The Court quashed the retirement order, reinstated the petitioner with continuity…
freedom fighter pension

Bombay High Court Orders Freedom Fighter Pension From 2004, Rejects State’s Hyper-Technical Approach, Holding “Sympathy and Probabilities Must Guide Freedom Fighter Claims When Strict Documentary Proof is Unavailable” in Hyderabad Liberation Participation Claim

Court’s Decision The Bombay High Court quashed the State Government’s rejection of the petitioner’s claim for freedom fighter pension under the ‘Underground Freedom Fighter’ category and directed the State to…
quashed

Bombay High Court Quashes Rejection of Transitional Credit Claim Under GST, Holding “Department Cannot Deny Legitimate Transitional Credit Merely Due to Manual Filing When Electronic Filing Was Impossible After GST Rollout” Protecting Substantive Rights

Court’s Decision The Bombay High Court allowed the writ petition, quashed the rejection order dated 27 February 2023, and directed the GST authorities to accept the petitioner’s manually filed revised…
wife's plea quashed to ask husband pay penalty

Bombay High Court Refuses Wife’s Plea to Direct Husband to Pay Pending Installments for Under-Construction Flat Booked Jointly, Clarifies Shared Household Under Domestic Violence Act Requires Existing, Possessed Premises for Relief

Court’s Decision The Bombay High Court dismissed the wife’s petition seeking directions to her husband to pay pending installments to the developer for an under-construction flat booked jointly, holding that…
arrear payment

Bombay High Court Partially Allows Educational Institution’s Challenge, Restricting Payment of Arrears Under Pay Commissions to Three Years Prior to Retirement, While Upholding 9% Interest, Clarifies Stale Claims Barred Without Timely Assertion

Court’s Decision The Bombay High Court (Nagpur Bench) partially allowed the petitions filed by the educational institution, holding that while the employees were entitled to arrears under the 5th, 6th,…