Search Results for "Genuine activities"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
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Search Results for "Genuine activities"

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Supreme Court

Supreme Court Hears Appeal on Taxability of Capital Gains from Transfer of Shares of a Cayman Islands Company Holding Indian Telecom Assets. The core issue involves whether the offshore transaction is liable to capital gains tax in India under the Income Tax Act, 1961, given that the company's value is derived from Indian telecom assets.

1 Aug 2026

The matter concerned a tax dispute between Vodafone International Holdings BV (VIH), a Netherlands resident company, and the Indian Revenue authoritie...

Supreme Court

Supreme Court Upholds FCRA Amendments in Challenge by NGOs — Restrictions on Foreign Contribution Transfers and Mandatory Account in SBI New Delhi Held Reasonable. Court Dismisses Petitions Challenging Sections 7, 12(1A), 12A, and 17(1) of Foreign Contribution (Regulation) Amendment Act, 2020 as Not Violative of Articles 14, 19, and 21.

8 Apr 2022

The judgment concerns the constitutional validity of amendments to the Foreign Contribution (Regulation) Act, 2010 (FCRA) introduced by the Foreign Co...

Supreme Court

Supreme Court Partially Strikes Down FCRA Amendment Act 2020 — Ban on Transfer of Foreign Funds and Mandatory Aadhaar Held Unconstitutional. The court upheld the requirement of a single FCRA account at SBI New Delhi as a reasonable regulatory measure to prevent misuse of foreign funds.

1 Jan 2021

The judgment deals with a batch of writ petitions challenging the constitutional validity of certain amendments made to the Foreign Contribution (Regu...

Supreme Court

Supreme Court Upholds Registration of Newly Registered Trust Under Section 12AA of Income Tax Act, 1961 Based on Objects and Proposed Activities. The Court held that 'activities' in Section 12AA includes 'proposed activities', allowing registration without actual activities.

19 Feb 2020

The Supreme Court heard three civil appeals concerning the registration of trusts under Section 12AA of the Income Tax Act, 1961. In Civil Appeal Nos....

High Court

High Court of Bombay at Goa Allows Tax Appeal of Statutory Corporation Against Cancellation of Registration Under Section 12AA(3) — CIT Lacked Jurisdiction to Cancel Registration Based on Amendment to Section 2(15) Definition of Charitable Purpose. The court held that the power under Section 12AA(3) of the Income Tax Act, 1961 cannot be invoked solely on the ground that the definition of 'charitable purpose' in Section 2(15) was amended, as the registration was granted under Section 12A on 16.12.1983 and continued thereafter.

4 Feb 2020

The appellant, Goa Industrial Development Corporation, is a statutory corporation established under the Goa, Daman and Diu Industrial Development Corp...

High Court

Bombay High Court Quashes Detention Order Under MPDA Act for Lack of Material to Support Apprehension of Bail. Detenu in Judicial Custody Without Bail Application; Detaining Authority's Satisfaction of Imminent Release Held Unsubstantiated.

14 Mar 2018

The petitioner, Sagar Sunil Gaikwad, challenged an order of detention dated 27 September 2017 passed by the Commissioner of Police, Pune, under Sectio...

High Court

Bombay High Court Dismisses Petition Under Section 34 of Arbitration Act, Upholds Arbitral Award Allowing Price Reduction Deductions by HPCL Against Pipeline Contractor. Arbitral Award Rejecting Claims of Rs.3.28 Crores for Alleged Delay in Pipeline Project Upheld as No Perversity Found in Interpretation of Price Reduction Clause.

24 Mar 2015

The dispute arose from a contract for laying pipelines and associated facilities for the Pune-Solapur Pipeline Project awarded by Hindustan Petroleum ...

High Court

Special Court Convicts Broker and Beneficiaries in BMC Bank Securities Fraud; Acquits Employees and Other Brokers. Broker Held Liable for Dishonest Receipt of Stolen Property Under Section 411 IPC, While Beneficiaries Convicted of Cheating Under Section 420 IPC.

18 Jan 2014

The case involved a criminal trial before the Special Court under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 19...

High Court

Bombay High Court Hears Public Interest Litigation Challenging CIDCO Plot Allotments — Allegations of Fictitious Societies Grabbing Plots at Fixed Rates. The validity of allocations under the Maharashtra Regional and Town Planning Act, 1966 and CIDCO Regulations depends on the genuineness of the housing societies.

23 Nov 2005

The Public Interest Litigation was instituted by Public Concern for Governance Trust, a registered charitable trust, against the State of Maharashtra,...

Supreme Court

GULFISHA FATIMA

1 Jan 1970

The present appeals before the Supreme Court arise from a common judgment of the High Court of Delhi which affirmed the rejection of bail applications...

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