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High Court of Karnataka Allows KSRTC Appeal in Property Tax Reassessment Case — Reassessment Notice After 14 Years Held Time-Barred. Commissioner's Power to Reopen Assessment Under Section 112-A(4) of Karnataka Municipal Corporations Act, 1976 Must Be Exercised Within a Reasonable Period of 3 Years.

The Karnataka State Road Transport Corporation (KSRTC) appealed against a Single Judge order that upheld the Commissioner's power to reopen property t...

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Bombay High Court Dismisses Petition Challenging Mutation Entries in Land Revenue Records — Mutation Entries Do Not Confer Title and Are Only for Fiscal Purposes Under the Maharashtra Land Revenue Code, 1966.

The petitioners, Shree Sai Reality, Shree Sai Infratech, and Shree Sai Buildtech, through their partner Sandeep Dindyal Aagarval, filed a writ petitio...

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Bombay High Court Upholds Constitutional Validity of Sections 14 and 17 of Maharashtra Slum Act in Land Acquisition Challenge. Challenge to Acquisition Under Section 14 and Award Under Section 17 Rejected as Provisions Held Intra Vires Constitution.

The petitioners, Nenshi Monji (Bombay), a Family Trust and Others, filed a writ petition under Article 226 of the Constitution challenging the acquisi...

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Bombay High Court Allows Petition Challenging Withholding Tax on Firm Function Services Paid to Non-Resident US Company. Payments for Central Administrative Support Services Held Not Taxable as Fees for Included Services Under Indo-US Tax Treaty.

The petitioner, McKinsey & Company, Inc. (United States), a non-resident company incorporated under US laws, is part of the McKinsey Group providing i...

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Bombay High Court Upholds Constitutional Validity of Section 50C of Income Tax Act, 1961 in Stamp Duty Dispute. Development Agreement Stamp Duty Based on Ready Reckoner Rate Upheld; Section 50C Not Ultra Vires.

The petitioner, Bhatia Nagar Premises Cooperative Society Limited, is a cooperative society that owns land with a building. It entered into a Developm...

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Bombay High Court Dismisses Writ Petition Challenging Mutation Entries in Revenue Records — Dispute Over Succession and Title Cannot Be Resolved in Summary Proceedings Under Land Revenue Code. Mutation entries are only for fiscal purposes and do not confer title; proper remedy is civil suit.

The petitioners, claiming to be legal heirs of late Shrirang S. Naik, filed a writ petition challenging the mutation entries made in the revenue recor...