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 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

Supreme Court Allows Appeal in Tax Dispute Over Buy-Back of Shares Under Section 115QA of Income Tax Act, 1961. The Court held that buy-back pursuant to a scheme of arrangement under Section 391 of the Companies Act, 1956, is not covered by Section 115QA as it stood prior to the amendment effective from 01.06.2016.

22 Nov 2019

The appellant, Genpact India Private Limited, a domestic unlisted company, bought back shares from its sole shareholder, Genpact India Investment, Mau...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case Involving Non-Resident Company - Denial of Treaty Benefits and Business Connection Upheld. The court held that the Tax Residency Certificate is not conclusive and the Assessing Officer can examine the substance of the arrangement to determine treaty eligibility.

16 Jun 2023

The case involves an appeal by the Commissioner of Income Tax (International Taxation) against the order of the Income Tax Appellate Tribunal (ITAT) i...

High Court

Bombay High Court Quashes ULC Act Demand for Excess Land Due to Repeal and Non-Completion of Proceedings. Demand for Rs 6,09,66,477 raised under Urban Land (Ceiling and Regulation) Act, 1976 set aside as proceedings were not finalized before the Act's repeal and the land was not vested in the State.

9 Aug 2023

The petitioners, nine individuals, filed a writ petition challenging a demand of Rs 6,09,66,477 raised by the District Collector and Competent Authori...

High Court

Bombay High Court Quashes ULC Act Demand for Entire Land Area Including Vacant Land — Demand Must Be Limited to Built-Up Area Only. The court held that under the repealed Urban Land (Ceiling and Regulation) Act, 1976, a demand for payment cannot include vacant land as per the Section 20 Exemption Order Schedule.

9 Aug 2023

The petitioners challenged a demand of Rs 6,09,66,477 raised by the District Collector and Competent Authority under the Urban Land (Ceiling and Regul...

Supreme Court

Supreme Court Upholds Constitutional Validity of Maharashtra Cooperative Societies Act Provisions for Election Disqualification of Directors for Default in Loan Repayment. The Court held that Section 73AB and 73B of the MCS Act, 1960, which disqualify directors for default in repayment of loans, are not ultra vires the Constitution and are reasonable restrictions under Article 19(1)(g) and Article 14.

31 Dec 2025

The case involves a batch of civil appeals challenging the constitutional validity of Sections 73AB and 73B of the Maharashtra Cooperative Societies A...

High Court

High Court of Karnataka Quashes Service Tax Demand on Payment Aggregator Services for FY 2015-16. Services Provided by FIS Payment Solutions to Acquiring Banks for Settlement of Card Transactions Held Not Taxable as 'Business Auxiliary Service' Under Finance Act, 1994.

17 Mar 2023

The petitioner, FIS Payment Solutions and Services India Private Limited, a company incorporated under the Companies Act, 1956, provides payment aggre...

Supreme Court

Supreme Court Dismisses Revenue Appeal in Tax Recovery, Holds Notification Empowering Tahsildar as Tax Recovery Officer Cannot Have Retrospective Effect; Attachments Invalid. Executive Notification under Section 2(44) of Income-tax Act, 1961 Cannot Operate Retrospectively to Validate Pre-issuance Acts, as Delegated Legislation Lacks Retrospective Force Absent Express Statutory Authorization.

28 Jul 1969

The dispute arose out of recovery proceedings under the Income-tax Act, 1961. The assessee, M.C. Ponnoose, had income-tax arrears, and his shares were...

High Court

Bombay High Court Upholds Jurisdiction of Civil Court in Possession Dispute Involving Family Members. Section 33 of Maharashtra Rent Control Act, 1999 Held Not to Bar Suit as Tenancy Question Not Directly Arising.

16 Jun 2014

The appeal before the Division Bench of the Bombay High Court arose from an order of a learned Single Judge deciding a preliminary issue of jurisdicti...

High Court

High Court of Judicature at Bombay, Nagpur Bench, considers Second Appeal against dismissal of first appeal and confirmation of trial court decree in a suit for declaration, rectification of sale deed, and permanent injunction. Case involves alleged wrong khasra numbers in a 1959 sale deed, possession of agricultural lands, and deemed tenancy claims under the Bombay Tenancy and Agricultural Lands Act, 1958, with final appellate ruling not included in the provided text.

13 Oct 2023

The High Court of Judicature at Bombay, Nagpur Bench, Nagpur, heard a second appeal arising from a suit for declaration of ownership, rectification of...

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