Search Results for "Territorial applicability"

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High Court of Bombay Hears Two Income Tax Appeals on Deduction Under Section 80-IA for Container Freight Stations. Substantial Questions of Law Include Whether CFS Qualifies as Inland Port and Scope of Assessment Under Section 153A.

The appeals before the High Court of Bombay arose from orders of the Income Tax Appellate Tribunal allowing deductions under Section 80-IA(4) of the I...

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Supreme Court Disposes of Appeals in Mining Lease Dispute – Withdrawal of Recommendation and Reservation Notifications Challenged.

These appeals arise from a common judgment of the Jharkhand High Court dated April 4, 2007, dismissing writ petitions filed by several companies engag...

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Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal against Bangalore Bench of ITAT lies only before Karnataka High Court under Section 260A of Income Tax Act, 1961.

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune under Section 260A of the Income Tax Act, 1961, challenging an order ...

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Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.

The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...

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Bombay High Court Dismisses Petition Challenging Execution of Possession Warrant in Specific Performance Decree. Decree for Specific Performance Implicitly Includes Possession Even Without Express Direction, and Executing Court Can Issue Warrant After Sale Deed Execution.

The petitioner, Baliram Kakde, challenged an order dated 13.06.2018 passed by the executing Court in RD No.38 of 2015, which allowed the application f...

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Supreme Court Upholds NCLAT Decision on Limitation in Insolvency Petition Initiated by Financial Creditor. Application Under Section 7 of Insolvency and Bankruptcy Code, 2016 Held Within Limitation After Excluding Time Spent in SARFAESI Proceedings Under Section 14(2) of Limitation Act, 1963.

The appeal arose from a judgment of the National Company Law Appellate Tribunal (NCLAT) dismissing an appeal against an order of the National Company ...