Search Results for "Section 80A"

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Madras High Court Quashes Lock and Seal Notice in Unauthorised Construction Case Due to Non-Compliance with Section 56(2A) of Tamil Nadu Town and Country Planning Act, 1971. Notice Must Specify Time for Compliance Before Locking and Sealing; Failure to Do So Renders Notice Invalid.

The petitioner, R. Ashokan, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 24.10.2025 issued by the B...

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High Court of Bombay Rules on Writ Petitions Challenging MRT Order on Tenancy Claim Under Maharashtra Tenancy Act. The decision addresses the validity of the tenancy declaration under Section 70(b) and Section 32G of the Maharashtra Tenancy and Agricultural Lands Act, 1948.

The petitioners, who claimed to be Watandars, filed writ petitions in the High Court of Bombay challenging a common order passed by the Maharashtra Re...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Deduction Case Under Section 80-IA. Deduction Under Section 80-IA of Income Tax Act, 1961 is Allowed Against Gross Total Income, Not Restricted to Business Income Only, Based on Interpretation of Sections 80AB and 80-IA(5).

The dispute arose from the assessment year 2002-03 involving the Commissioner of Income Tax as appellant and M/s. Reliance Energy Ltd. as respondent. ...

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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Bombay High Court Dismisses Appeal in Income Tax Case on Double Deduction Under Sections 80IA and 80HHC. Section 80IA(9) Mandates Reduction of Profits Allowed as Deduction Under Section 80IA(1) While Computing Deduction Under Any Other Provision Under Heading 'C' of Chapter VIA of the Income Tax Act, 1961.

The appellant, Associated Capsules Private Limited, is engaged in the manufacture of Empty Hard Gelatin Capsules and PVDC Capsules. It set up four ind...

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Bombay High Court Upholds Withholding of Pension for Misconduct in Municipal Corporation Cases. Pensionary benefits can be withheld under Pension Rules for misconduct committed during service, even after retirement, if proceedings are initiated within a reasonable time.

The judgment concerns two writ petitions filed by former employees of the Municipal Corporation of Greater Bombay (now Mumbai) challenging the Commiss...