Search Results for "contingent interest"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
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Search Results for "contingent interest"

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High Court

Bombay High Court Allows Application to Reject Caveat in Probate Petition for Lack of Caveatable Interest. Brother of Deceased Cannot Oppose Grant of Probate Based on Adverse Title Claim to Subject Property.

4 Jul 2024

The petitioner, the nephew and sole executor of the deceased Dhruva Kumar Makharia, filed a petition for grant of Probate of the deceased's Will dated...

High Court

Bombay High Court Allows Writ Petition in Income Tax Case - Capital Gains Arising from Escrow Amount Taxable in Year of Receipt, Not in Year of Transfer. The court held that the right to receive the escrow amount was contingent on indemnity claims, and therefore, the income accrued only in the year when the contingency was resolved and the amount was actually received, not in the year of share transfer.

8 Apr 2022

The petitioner, Dinesh Vazirani, an individual resident of India, along with other promoters, held shares in WMI Cranes Ltd. They entered into a Share...

Supreme Court

Supreme Court Allows Purchaser's Appeal in Sugar Mill Slump Sale Dispute — Pre-Sale Statutory Dues Held to be Seller's Liability. Accrued liabilities for duty, penalty, and interest arising before the signing date are not contingent liabilities and must be borne by the seller under Clause 9 of the sale deed.

21 Mar 2022

The Supreme Court allowed the appeals filed by Wave Industries Pvt. Ltd. against the State of Uttar Pradesh and the U.P. State Sugar Corporation (UPSS...

Supreme Court

Supreme Court Allows Appeal in Insolvency Case: Income Tax Demands Not Raised Before Resolution Plan Approval Stand Extinguished. Claims for Assessment Years 2012-13 and 2013-14 Not Part of Approved Resolution Plan Cannot Be Enforced Under Section 31 of Insolvency and Bankruptcy Code, 2016.

15 Mar 2022

The appeal arose from the approval of a Resolution Plan for M/s. Tehri Iron and Steel Casting Ltd. under the Insolvency and Bankruptcy Code, 2016. The...

Supreme Court

Supreme Court Allows Appeals in Specific Performance Case — Assignment of Contractual Rights Requires Consent of Original Party. The Court held that assignees cannot enforce specific performance against original owners without their consent, as the original vendees' rights were extinguished by withdrawal of suit and cancellation of agreement.

25 Nov 2019

The case involves four suits for specific performance filed by Respondent Nos. 1 (assignees) against the Appellants (original owners) based on agreeme...

High Court

High Court of Karnataka Dismisses Writ Appeal and Petition Challenging KIADB Land Allotment — No Pre-existing Right of Appellant Established. Allotment to Third Party Upheld as Valid Under KIAD Act, 1966.

20 Jul 2016

The appellant, Garden City Fashions Pvt Ltd, filed a writ appeal and a writ petition challenging the allotment of land by the Karnataka Industrial Are...

High Court

High Court of Karnataka Allows Assessee's Appeal in Income Tax TDS Case — Provision for Interest on Delayed Payments Not Subject to TDS Under Section 194A of Income Tax Act, 1961. The court held that a mere provision for contingent interest liability does not amount to 'payment' or 'credit' to a specific payee, and thus no obligation to deduct tax at source arises.

2 Feb 2016

The appellant, M/s Karnataka Power Transmission Corporation Limited, a government undertaking engaged in power transmission, filed appeals under Secti...

High Court

Bombay High Court Grants Injunction Against Invocation of Bank Guarantees in Arbitration Dispute — Prima Facie Case of Fraud and Irretrievable Injustice Established. Court held that unconditional bank guarantees cannot be invoked where there is a clear fraud of which the bank has notice or where irretrievable injustice would result.

17 Jan 2013

The petitioner, M/s. ANCL & Co. (India) Pvt. Ltd., filed a petition under Section 9 of the Arbitration and Conciliation Act, 1996, seeking an injuncti...

High Court

Bombay High Court Dismisses Winding Up Petitions for Non-Compliance with Statutory Notice Under Section 434 of Companies Act, 1956. Statutory notice requirement under Section 434(1)(a) held mandatory and cannot be waived by agreement between parties.

7 Jul 2006

The petitioner, Dolphin Investment Pvt. Ltd., filed two company petitions under Section 433(e) and (f) of the Companies Act, 1956, seeking winding up ...

Supreme Court

Supreme Court Allows Appeal in Income Tax Deduction Case for Accrued Development Liability. Deduction for Estimated Future Development Expenses Allowed Under Section 10(1) of Indian Income-tax Act, 1922, as Liability Was Accrued, Not Contingent.

12 May 1959

The dispute concerned the income tax assessment of a land-developing company that followed the mercantile method of accounting. The appellant, Messrs....

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