Search Results for "revenue tribunal"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "revenue tribunal"

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High Court

High Court of Bombay at Goa Dismisses Co-operative Society's Tax Appeals — Primary Co-operative Bank Excluded from Section 80P Deduction. Appellant's claim for deduction under Section 80P(2)(a)(i) denied as it is a Primary Co-operative Bank hit by Section 80P(4) of the Income Tax Act, 1961.

17 Apr 2015

The case involves three tax appeals filed by M/s. The Quepem Urban Co-operative Credit Society Ltd. against the common order of the Income Tax Appella...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Software Export Tax Exemption Case — ITAT's Factual Findings on Export Turnover and Profit Computation Upheld. The court held that no substantial question of law arose under Section 260A of the Income Tax Act, 1961, as the ITAT's findings were factual and based on evidence.

12 Feb 2014

The case involves three appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the common order of the Income Tax Appell...

High Court

Bombay High Court Allows Appeal in MVAT Case: Agreement for Software Bug Fixing Held as Service Contract, Not Sale of Software. Services provided under agreement for removal of bugs/errors in software constitute repair and maintenance services, not development or customization, and are not taxable as sale of software under MVAT Act.

18 Dec 2023

The appellant, Atos India Private Limited, is engaged in providing services relating to repair and maintenance of software and holds Service Tax Regis...

High Court

Bombay High Court Dismisses Condonation of Delay Application in FERA/FEMA Appeal — Limitation Period Governed by FERA Section 54, Not FEMA Section 49(5)(c). The court held that the appeal against the Appellate Tribunal's order under FEMA is governed by the limitation period under Section 54 of FERA, which is 60 days, and the High Court cannot condone delay beyond that period.

4 May 2011

The Union of India, through the Directorate of Enforcement, filed a Civil Application seeking condonation of 291 days delay in filing an appeal agains...

High Court

Karnataka High Court Dismisses State's Revision Petitions in Agricultural Income Tax Cases — Limitation Period for Revision Under Section 55(1) of KAIT Act, 1957 Is 4 Years and Cannot Be Extended. The court held that Section 5 of the Limitation Act, 1963 is not applicable to revision petitions under Section 55(1) of the Karnataka Agricultural Income Tax Act, 1957, and the revisional authority has no power to condone delay beyond the prescribed period of 4 years.

25 Mar 2014

The case involves a batch of civil revision petitions filed by the State of Karnataka under Section 55(1) of the Karnataka Agricultural Income Tax Act...

High Court

Karnataka High Court Dismisses State's Revision Petitions in Agricultural Income Tax Reassessment Cases — Reassessment Notices Issued Beyond Limitation Period Invalid. The court held that reassessment proceedings under Section 35 of the Karnataka Agricultural Income Tax Act, 1957 must be initiated within the prescribed limitation period, and failure to do so renders the notice invalid.

25 Mar 2014

The case involves multiple civil revision petitions filed by the State of Karnataka against orders of the Karnataka Appellate Tribunal allowing appeal...

High Court

High Court of Karnataka heard regular second appeals challenging concurrent lower court findings in a civil suit for declaration and injunction. The appeals were filed under Section 100 of the Code of Civil Procedure, 1908 against the judgments of the Senior Civil Judge, Channapatna.

16 Dec 2024

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Supreme Court

"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

5 Nov 2024

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

High Court

Bombay High Court Quashes Deemed Conveyance Order in Co-operative Housing Society Dispute — Lack of Notice to Original Landowner Violates Principles of Natural Justice. Deemed Conveyance under Section 11 of MOFA cannot be granted without affording opportunity of hearing to the developer who is not a member of the society.

4 Oct 2023

The petitioners, M/s. K.G. Associates (developer) and its partner, challenged an order dated 17 March 2020 passed by the Deputy Registrar of Co-operat...

High Court

Bombay High Court Quashes Show Cause Notice in Customs Case Due to 24-Year Delay in Adjudication. Inordinate delay in adjudication of show cause notice under Section 28 of Customs Act, 1962 renders it stale and liable to be quashed as abuse of process.

4 Aug 2022

The petitioners, Rachana Garments Pvt. Ltd. and its director Dinesh Kumar Bhartiya, challenged a show cause notice dated 27 June 1997 issued by the Co...

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