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Supreme Court Dismisses Appeal in Forest Conservation Case Against Railway Land Development. NGT's Finding That Land Is Not Forest Land Under Forest (Conservation) Act, 1980 Upheld, as Appellants Failed to Prove Land Met Statutory Definition and Provided Unauthorized Evidence.

The appeal arose from a judgment of the National Green Tribunal (NGT) dismissing an original application challenging a Request for Proposal (RFP) issu...

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High Court of Karnataka Allows Writ Appeal in Land Reforms Case — Upholds Land Tribunal's Order Granting Occupancy Rights to Tenant. Third Party Trust's Challenge to Tribunal's Order Dismissed as Not Maintainable Under Karnataka Land Reforms Act, 1961.

The appellant, T. Venkateshalu, filed an application in Form No.1 on 06.12.1983 before the Land Tribunal, Hosapete Taluk, claiming occupancy rights in...

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Bombay High Court Allows Appeal in Income Tax Case — HDPE Powder Stock Not Unexplained Investment Under Section 69. Assessee's books of accounts showing purchases and closing stock were accepted, and nature and source of investment were duly explained.

The appeal was filed by the assessee, Babulal C. Borana, a dealer in HDPE plastic powder, under Section 260A of the Income Tax Act, 1961 against the d...

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Bombay High Court Quashes Administrative Tribunal Order in Land Revenue Appeal — Failure to Consider Evidence and Lack of Jurisdiction. The Tribunal's order was set aside for non-application of mind and jurisdictional error under the Land Revenue Code.

The petitioners filed a writ petition under Article 226 of the Constitution of India before the High Court of Bombay at Goa, seeking to quash an order...

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Bombay High Court Allows Assessee's Appeal on Proportional Increase of Advertisement Limit and Deductibility of Statutory Fund Transfer. Holds that Section 37(3A) limit must be proportionately increased for extended previous year and transfer to statutory storage fund is deductible under Section 37(1).

This judgment by the Bombay High Court addresses four questions of law referred by the Income Tax Appellate Tribunal under Section 256(1) of the Incom...

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Bombay High Court Upholds Constitutional Validity of Section 129E Customs Act, 1962 Mandating Predeposit for Appeals. Challenge to Order-in-Original Dismissed as No Hearing Opportunity Was Denied.

The petitioners, partners of M/s Bright International, challenged the constitutional validity of Section 129E of the Customs Act, 1962, as amended by ...