Search Results for "Overruled"

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Search Results for "Overruled"

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Supreme Court

Supreme Court Allows Government Appeal in Land Acquisition Case Due to Overruled Precedent and Lack of Title. High Court's Declaration of Lapse Under Section 24(2) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 Quashed as Possession Was Taken and Pune Municipal Corporation Precedent Overruled.

13 Jan 2023

The appeal arose from a judgment of the High Court of Delhi, which had allowed a writ petition and declared that land acquisition was deemed to have l...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.

13 Jan 2023

The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...

Supreme Court

Supreme Court Allows Government Appeal in Land Acquisition Case Due to Lack of Locus Standi. High Court's declaration of acquisition lapse under Section 24(2) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is set aside as subsequent purchasers cannot challenge acquisition proceedings.

13 Jan 2023

The Supreme Court of India heard an appeal by the Government of NCT of Delhi against a judgment and order dated 17.07.2017 passed by the High Court of...

Supreme Court

Supreme Court Considers Validity of Special Road Tax Provisions in Himachal Pradesh Motor Vehicles Taxation Act on Reference to Larger Bench. The Court Examines Whether Levy Under Section 3-A(3) Constitutes a Tax or Penalty and Falls Within State Legislative Competence Under Entries 56 and 57 of List II of the Seventh Schedule.

13 Jan 2023

The dispute arose from a challenge by public transport operators to the constitutional validity of certain provisions of the Himachal Pradesh Motor Ve...

Supreme Court

Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

3 Jan 2023

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

Supreme Court

Supreme Court Refers Conflict on Taxability of Tobacco Products to Constitution Bench for Clarification on Precedent Doctrine. Dispute Involves Whether Pan Masala Containing Tobacco Covered Under Additional Duties of Excise Act, 1957 is Exempt from State Sales Tax Under Various State Enactments.

19 Sep 2022

The Supreme Court considered a batch of appeals concerning the taxability of pan masala containing tobacco and gutka under various State sales tax act...

Supreme Court

Supreme Court Dismisses Appeal in Arbitration Case Upholding Arbitrator's Discretion on Post-Award Interest. The Court held that under Section 31(7)(b) of the Arbitration and Conciliation Act, 1996, the arbitrator has discretion to determine the quantum for post-award interest, and since the award specified interest only on the principal, the statutory default did not apply.

1 Sep 2022

The appeal arose from a judgment of the Delhi High Court dismissing an appeal under Section 37 of the Arbitration and Conciliation Act, 1996, which ch...

Supreme Court

Supreme Court Allows Appeal in Insolvency Case Due to Appellate Tribunal's Failure to Consider Evidence on Limitation. Matter Remanded to NCLAT for Fresh Consideration of Acknowledgment Under Section 18 of Limitation Act, 1963 in Context of Section 9 Insolvency and Bankruptcy Code, 2016 Application.

29 Mar 2022

The dispute arose from an operational creditor's application under Section 9 of the Insolvency and Bankruptcy Code, 2016 against a corporate debtor fo...

Supreme Court

Supreme Court Allows Municipal Committee's Appeal in Land Auction Case Due to Lack of Confirmation. Highest Bidder Acquires No Enforceable Right to Sale Deed Without Confirmation by Deputy Commissioner Under Haryana Municipalities Management of Municipal Properties and State Properties Rules, 1976.

29 Mar 2022

The dispute arose from a civil suit for mandatory injunction filed by the respondent-plaintiff against the Municipal Committee, Barwala, seeking execu...

Supreme Court

Supreme Court Allows Appeals by Acquiring Authority in Land Acquisition Lapse Dispute Under Section 24(2) of 2013 Act. The Court Held That Deemed Lapse Requires Both Non-Taking of Possession and Non-Payment of Compensation, Overruling Prior Precedent and Excluding Stay Periods, Thereby Reversing High Court's Declaration of Lapse.

29 Mar 2022

The Supreme Court of India heard appeals filed by the Delhi Development Authority (DDA) and the Government of NCT of Delhi against a judgment of the H...

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