Business Process Outsourcing Ltd v. Board For Advance Rulings Iii, Mumbai
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
Digitally signed by TRUSHA TUSHAR MOHITE Date:
2026.01.20 19:05:30 +0530 TRUSHA TUSHAR MOHITE ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO.7176 OF 2025 IN WRIT PETITION NO.4000 OF 2025 Business Process Outsourcing Ltd.
.. Applicant In the matter of Business Process Outsourcing Ltd.
.. Petitioner
Versus
Board for Advance Rulings III, Mumbai & Anr.
.. Respondents Mr.Anand Unnikrishnan i/b M/s.Anagram Partners, Advocate for the Applicant/Petitioner Mr.Akhileshwar Sharma i/b Ms.Shilpa Goel, Advocate for the Respondents.
CORAM:
B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ.
DATE:
P. C.
1.
Not on board. At the request of the Petitioner, taken on board. 2.
The above matter has been moved for speaking to the minutes of the Order dated 6th January 2026. It is pointed out that though the above
Interim Application was allowed in terms of prayer clause (a), what has been reproduced in the Order is the prayer clause of the Writ Petition and not the prayer clause of the Interim Application. Hence, the aforesaid correction is sought.
3.
Considering these facts, under paragraph 2 of the Order, the reproduction shall be substituted as under:
"a.
This Hon'ble Court be pleased to permit the Applicant to amend the Writ Petition in terms of the Schedule annexed to the present Application."
4.
No other correction is sought. The correction shall be carried out in the original Order as well as in the copy uploaded on the server. 5.
The time to carry out the amendment is also extended by a period of one week from today.
6.
Personal Assistant of this Court. All concerned will act on production by fax [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.]
For the sake of convenience the order dated 6th January 2026 (as corrected) is reproduced hereunder:-
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 7176 OF 2025 IN WRIT PETITION NO. 4000 OF 2025 Business Process Outsourcing Ltd.
.. Applicant In the matter of Business Process Outsourcing Ltd.
.. Petitioner
Versus
Board for Advance Rulings III, Mumbai & Anr .. Respondents Adv. Anand Unnikrishnan i/b Anagram Partners for the Applicant/Petitioner.
Adv. Akhileshwar Sharma i/b Adv. Shilpa Goel for Respondents.
CORAM:
B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ.
DATE:
JANUARY 6, 2026 P. C.
1.
The above Interim Application is filed seeking amendments to the Writ Petition. These amendments are sought to bring on record developments that have transpired after the filing of the Writ Petition.
Considering these facts, and also considering this is a pre-admission amendment, we do not find any impediment in allowing the applicant to amend the above Writ Petition in terms of the schedule annexed thereto. 2.
Accordingly, the above Interim Application is allowed in terms of prayer clause (a) which reads thus :
"a.
This Hon'ble Court be pleased to permit the Applicant to amend the Writ Petition in terms of the Schedule annexed to the present Application."
3.
The amendment shall be carried out within a period of one week from today and the amended copy of the Writ Petition shall be served on the Advocates appearing for the revenue immediately thereafter. 4.
The Interim Application is disposed of in the aforesaid terms. However, there shall be no order as to costs. 5.
This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.]