Search Results for "deeming clause"

Trending :

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...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "deeming clause"

810 result(s) found

Home Search Results

Scroll Down To Discover

Found 810 result(s)

High Court

High Court of Bombay Examines Deemed Membership of Auction Purchasers in Housing Society Under Section 22(2) of Maharashtra Co-operative Societies Act. Society's Failure to Communicate Decision Within Three Months Triggers Deeming Fiction and Registrar's Jurisdiction to Decide Membership Dispute Considered.

31 Jul 2025

The matter arose from a writ petition filed by Brightland Co-operative Housing Society Ltd. challenging the orders of the co-operative authorities dir...

High Court

High Court of Judicature at Bombay hears challenge to constitutional validity of explanation inserted into Sections 65(105)(zzq) and 65(105)(zzzh) and clause (zzzzu) of the Finance Act 1994 by the Finance Act 2010. The impugned provisions deem construction services provided by a builder to a buyer in case of a new building intended for sale as a taxable service and bring preferential location charges within the service tax net.

19 Jan 2012

The High Court of Judicature at Bombay heard a batch of writ petitions challenging the constitutional validity of certain provisions introduced by the...

High Court

Bombay High Court Allows Deduction Under Section 54E for Deemed Short-Term Capital Gains Under Section 50 of Income Tax Act, 1961. The Court held that Section 54E does not restrict deduction only to long-term capital gains and the deeming provision under Section 50 does not alter the character of the asset as a capital asset.

7 Mar 2005

The Commissioner of Income Tax, Mumbai City-II, appealed against the order of the Income Tax Appellate Tribunal which allowed deduction under Section ...

High Court

Bombay High Court Allows Appeal in Capital Gains Tax Case — Investment in Section 54 EC Bonds Covers Entire Sale Consideration Including Deemed Consideration Under Section 50C. The Court held that the exemption under Section 54 EC is available on the full value of consideration as deemed under Section 50C, provided the assessee invests the entire actual sale consideration in specified bonds.

12 Mar 2019

The case involves two appeals filed by individual assessees, Jagdish C. Dhabalia and Mehul Jagdish Dhabalia, against the common judgment of the Income...

High Court

Bombay High Court Quashes ESI Recovery Against Auction Purchaser in Deemed Transfer Case — Section 93-A of ESI Act Does Not Apply to Sales by Financial Corporation Under Section 29(2) of SFC Act. Auction purchaser of property from Maharashtra State Financial Corporation is not liable for prior owner's ESI arrears as the transfer is by operation of law and not by the employer.

21 Feb 2006

The petitioner, M/s. ANK Seals, a registered partnership firm, purchased a plot of land and building (U-149 in MIDC, Nagpur) in an auction sale conduc...

Supreme Court

Supreme Court Allows Appeals Against High Court Orders Interdicting Statutory Deemed Termination Under Section 5B of Mumbai Municipal Corporation Act. High Court Cannot Suspend Legal Fiction of Retrospective Termination for Failure to Submit Caste Validity Certificate Within Prescribed Period.

19 Mar 2020

The Supreme Court considered two appeals arising from a common judgment of the Bombay High Court dated 02.04.2019, which had allowed writ petitions fi...

High Court

Deemed Dealer under MVAT Act and Prospective Effect of Tax Liability. High Court of Bombay Decides on Tax Liability of Government-Constituted Trust under Maharashtra Value Added Tax Act, 2002

3 Mar 2025

On the Issue of Deemed Dealer: The Court held that SASF was a “deemed dealer” under Section 2(8) of the MVAT Act. The Court found that SASF fel...

Tribunals

NCLAT Dismisses Appeals Challenging Admission of Section 7 Application by Allottees Against Corporate Debtor. The Tribunal upheld the NCLT order allowing impleadment of allottees and admitting the insolvency petition under Section 7 of the Insolvency and Bankruptcy Code, 2016, as default was established.

30 Nov -0001

The judgment pertains to two appeals filed against an order dated 04.03.2024 passed by the National Company Law Tribunal (NCLT), New Delhi Principal B...

Supreme Court

Supreme Court Dismisses Appeal of Subsequent Purchasers in Land Ceiling Case — Saving Clause Under Section 33(2) of Haryana Ceiling of Land Act, 1972 Excludes Application of New Act to Pending Proceedings Under Repealed Act. The Court Held That Determination of Surplus Area Includes Selection of Surplus Pool, and Vendees Cannot Claim Benefit of Sections 8(3) and 9(3) of the 1972 Act.

17 Jan 2020

The Supreme Court dismissed the appeal filed by the legal heirs of subsequent purchasers, Kirpal Singh and others, challenging the judgment of the Pun...

Supreme Court

Supreme Court Allows Tenant's Appeal in Bombay Tenancy Act Case — Deemed Purchase on Tillers' Day Upheld Despite Landlord's Minority. Landlord's Application for Possession Under Section 31 Having Been Rejected, Tenant Is Deemed Purchaser Under Section 32 Read with Section 29 of the Bombay Tenancy and Agricultural Lands Act, 1948.

12 Feb 2019

The Supreme Court allowed the appeals filed by the tenant, Bayaji Sambhu Mali @ Borate (through LRs), against the judgment of the High Court which had...

1 2 3

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)