Search Results for "assessment year 1993-94"

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Bombay High Court Quashes Charge Sheet Against Income Tax Officer for Lack of Sanction Under Section 197 CrPC. Disciplinary proceedings initiated without prior sanction from the Central Government are invalid as the officer was not removable from service without such sanction.

The petitioner, Shri Nai Pal Singh, an employee of the Income Tax Department working as Commissioner of Income Tax (Departmental Representative), file...

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Bombay High Court Allows Assessee's Appeal in Income Tax Penalty Case — Penalty Under Section 271(1)(c) Set Aside as Surrender of Income Was to Buy Peace, Not Concealment. Stock Difference Detected During Survey Was Not Deliberately Concealed and Related to Earlier Assessment Year.

The appellant-assessee, a partnership firm running a bar and restaurant, was subjected to a survey under Section 133A of the Income Tax Act, 1961 on 1...

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High Court of Bombay Dismisses Appeal by Employer in ESI Contribution Dispute — Upholds Order Under Section 45A of ESI Act for Non-Production of Records. Employer Failed to Discharge Burden of Proof by Producing Relevant Records, Hence No Substantial Question of Law Arises.

The appellant, M/s. Shilpa ReRollers Pvt. Ltd., a private limited company covered under the Employees State Insurance Act, 1948, was issued a show cau...

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Bombay High Court Dismisses Management's Petition Challenging Reinstatement of Teacher Terminated Without Prior Approval. Termination of Assistant Teacher Without Prior Approval Under Section 5 of MEPS Act is Void, and Reinstatement with Backwages is Proper.

The petitioners, Anjuman-E-Taleem and another, are the management of Haji Mukadam High School, Khed. They appointed respondent No.2 as an Assistant Te...

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Bombay High Court Dismisses Revenue's Appeal on Allocation of Expenses in Section 80IB Deduction Case. Tribunal's Remand Upheld as Earlier Decision Not Challenged; Questions on Separate Unit Status and Depreciation Adjustment Admitted.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal dated ...

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Bombay High Court Dismisses Petition Challenging Retrospective Amendment to Sales Tax Incentive Scheme. Retrospective Operation of Section 41B of Bombay Sales Tax Act and Rule 31AA Upheld as Valid and Not Violative of Vested Rights.

The petitioners, M/s. Prasad Power Control Pvt. Limited and its director, challenged the constitutional validity of Section 41B of the Bombay Sales Ta...