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Supreme Court Allows Revenue Appeal: Rectification Under Section 35 of Income-tax Act Valid for Mistake Arising from Retrospective Amendment. Retrospective Operation of Proviso to Section 18-A(5) Renders Original Assessment Order Erroneous on Face of Record.

The dispute arose from the retrospective amendment of Section 18-A(5) of the Indian Income-tax Act, 1922 by the Indian Income-tax (Amendment) Act, 195...

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WRIT PETITION (ST) NO. 20304 OF 2019

The petitioners, engineering graduates from universities other than the University of Mumbai, filed a writ petition under Article 226 of the Constitut...

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Bombay High Court Dismisses Petitioners' Challenge to Land Acquisition for MIHAN Project — Upholds Validity of Notifications Under Land Acquisition Act, 1894. Court holds that substantial compliance with Section 4(1) and Section 6 is sufficient and challenge after award is barred by delay and laches.

The petitioners, Bhawarlal Shankarlal Sarda and Lasmikant Shankarlal Sarda, filed two writ petitions challenging the land acquisition proceedings init...

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Bombay High Court Dismisses Writ Petition Challenging EPF Recovery Proceedings Against Corporate Debtor Under IBC Moratorium. Held that Section 14 of IBC does not bar EPF recovery proceedings under Section 7A of EPF Act as they are not 'assets' of corporate debtor but trust money.

The petitioner, Galvanotek Industries Private Ltd., a corporate debtor undergoing insolvency resolution under the Insolvency and Bankruptcy Code, 2016...

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Supreme Court Upholds Tenant's Right to Relief Against Forfeiture in Transfer of Property Act Case. Appellate Court Has Jurisdiction to Grant Relief Under Section 114 Even If Tenant Failed to Comply With Trial Court's Conditions.

The dispute arose from a lease of land containing a covenant that in the event of default in payment of rent for two consecutive years, the tenancy ri...