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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Based on Mere Change of Opinion Without New Material is Invalid.

The petitioner, M/s. Rabo India Finance Limited, a non-banking financial company, challenged a notice dated 28.3.2011 issued under Section 148 of the ...

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Karnataka High Court Hears Appeal Against Interim Stay of Excise Rule Amendments. State Challenges Ad Interim Order Staying Amended Rules 5 and 5-A of Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968, Introduced by Second Amendment Rules, 2025.

The State of Karnataka filed a writ appeal under Section 4 of the Karnataka High Court Act, 1961 against an ad interim order dated 25.11.2025 passed b...

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Bombay High Court Orders Refund of Rs.56 Crore Service Tax Deposit Retained Without Authority of Law. Petitioner Bank's deposit made under protest to buy peace on interchange income cannot be retained without show cause notice or adjudication order.

The petitioner, The Hongkong and Shanghai Banking Corporation Ltd., filed a writ petition under Article 226 of the Constitution challenging the retent...

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Bombay High Court Acquits Four Accused in Murder Case Due to Lack of Motive and Inconsistent Evidence. Conviction under Sections 302, 201 r/w 34 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellants, four individuals, were convicted by the Additional Sessions Judge, Ambajogai for the murder of Ram Baburao Masal under Section 302 IPC...

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Bombay High Court Acquits Five Accused in Murder Case Due to Unreliable Testimony of Related Witnesses and Lack of Corroboration. Conviction under Section 302 read with Section 34 IPC set aside as sole eyewitness was brother of deceased and evidence suffered from material contradictions and improvements.

The case involves four criminal appeals filed by five accused persons convicted under Section 302 read with Section 34 of the Indian Penal Code (IPC) ...

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Bombay High Court Allows Amendment in Suit for Specific Performance and Injunction — Delay Condoned Due to Sufficient Cause. Amendment sought to incorporate subsequent events and additional reliefs held necessary for complete adjudication of dispute.

The present application was filed by the applicants/plaintiffs, Meteor Estates Pvt. Ltd. and Romesh Satyanarayan Sharma, seeking amendment of the plai...

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Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...

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