Search Results for "Section 13(2) notice"

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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 Enhances Child Maintenance and Grants Interim Medical Maintenance ...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...

Search Results for "Section 13(2) notice"

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High Court

Karnataka High Court Considers Validity of Sanction for Prosecution in Discharge Petitions Filed by Accused Including a Cabinet Minister Under the Income Tax Act. Principal Question Examined: Whether the Principal Director of Income Tax is Competent to Grant Sanction Under Section 279 of the Income Tax Act, 1961.

12 Nov 2019

The matter pertained to three criminal revision petitions filed under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, by ac...

High Court

Bombay High Court Upholds Validity of Will in Testamentary Suit and Examines Constitutional Validity of Hindu Succession Act Provisions. The Court Found the Handwritten Will Validly Executed and Considered Whether Sections 8 and 15 of the Hindu Succession Act, 1956 Discriminate on Grounds of Gender in Succession Matters.

6 Nov 2012

The judgment involved two testamentary suits before the High Court of Judicature at Bombay. In Testamentary Suit No. 48 of 2005, the plaintiff claimed...

High Court

Bombay High Court Dismisses Assessee's Writ Petition Challenging Rejection of Revision Application Under Section 264 of Income Tax Act, 1961 — Subsidy Held as Revenue Receipt, Not Capital. The Court ruled that acceptance of subsidy as taxable income in the returns and before the Settlement Commission precluded later challenge, and the settlement order was final and binding.

4 Feb 2019

The dispute arose from the petitioner, a public limited company engaged in textile manufacturing, having received interest reimbursement subsidies und...

High Court

Bombay High Court Quashes Charges Against Directors in Income Tax Search Statement Case — Statements Under Section 132(4) of Income Tax Act Not 'Evidence' for Perjury Prosecution Without Complaint Under Section 195 CrPC. Statements made during search under Section 132(4) are deemed to be in a judicial proceeding under Section 136 of Income Tax Act, 1961, requiring a complaint by the income tax authority before prosecution for offences under Sections 181, 201, 204 IPC.

12 Oct 2010

The petitioners, husband and wife and directors of companies, were accused of offences under Sections 181 (false statement on oath), 201 (causing disa...

High Court

High Court Adjudicates on Official Liquidator's Report on Claims of Secured Creditors in Company Liquidation. Distribution of Sale Proceeds from Assets of Company Under Liquidation Determined Based on Debts Recovery Tribunal Order.

7 Jun 2011

The matter concerned the winding up of Maharashtra Explosives Ltd., a company incorporated under the Companies Act, 1956. By order dated 12-8-2001, th...

High Court

High Court of Karnataka Adjudicates Multiple Writ Petitions Challenging Land Acquisition for BDA Layout. The petitions sought quashing of preliminary notification dated 21.5.2008 and final notification dated 18.2.2010 under the Karnataka BDA Act, 1976 regarding Nadaprabhu Kempegowda Layout.

11 Jul 2014

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High Court

Bombay High Court Decides Common Question of Law in Consolidated Commercial Suits and Interim Applications. The Court Interprets Provisions of the Commercial Courts Act, 2015 in the Context of Multiple Suits Involving Banking, Media, and Other Commercial Disputes.

27 Feb 2019

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High Court

CRIMINAL WRIT PETITION NO.1659 OF 2005

1 Jan 1970

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High Court

High Court of Karnataka Examines Validity of Confiscation After Detention Under CGST Act. Goods Transported Without E-Way Bill and Alleged Undervaluation Leads to Dispute Over Proper Officer's Jurisdiction Under Sections 129 and 130 of CGST Act.

16 Aug 2022

This writ petition before the High Court of Karnataka Dharwad Bench concerned a challenge to an appellate order confirming the confiscation of goods a...

Supreme Court

Supreme Court Partially Allows Appeal in Income Tax Penalty Case — Compliance with Section 271AAA(2) Conditions is Mandatory but Penalty Must Be Proportionate to Undisclosed Income. The Court held that penalty under Section 271AAA(1) is computed at 10% of undisclosed income, not entire returned income, and part compliance with condition (iii) warrants proportionate reduction.

4 Mar 2025

The appeal arose from a penalty order under Section 271AAA of the Income Tax Act, 1961, for Assessment Year 2011-2012. The appellant, K. Krishnamurthy...

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