Search Results for "Wealth Tax Act"

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Supreme Court

Supreme Court Allows Landlord's Appeal in Eviction Case Under UP Urban Buildings Act, 1972. Prescribed Authority's finding of bona fide need and comparative hardship under Section 21(1)(a) reinstated as Appellate Authority's reversal lacked sufficient reasoning.

24 Apr 2025

The appeal arose from a landlord-tenant dispute over a cinema building in Allahabad. The appellant, successor-in-interest to Murlidhar Aggarwal, sough...

High Court

Bombay High Court Quashes Press Release on GST Classification of Hand Sanitisers as Disinfectants — Executive Cannot Pre-empt Quasi-Judicial Adjudication. Press Release dated 15.07.2020 directing classification of alcohol-based hand sanitisers as 'disinfectants' under GST held ultra vires and manifestly arbitrary for encroaching upon quasi-judicial functions.

11 Nov 2024

The petitioner, M/s Schulke India Pvt. Ltd., is engaged in trading of hand rubs/sanitisers and antiseptics, which it claims are used as pharmaceutical...

High Court

High Court of Karnataka Upholds Discharge of Accused in Corruption Case for Disproportionate Assets — Lack of Sanction and Incomplete Investigation. Trial Court's order of discharge under Section 13(1)(e) r/w 13(2) of Prevention of Corruption Act, 1988 upheld as prosecution failed to establish prima facie case due to absence of valid sanction and incomplete check period.

15 Jul 2022

The State of Karnataka, through the Lokayukta Police, filed a criminal revision petition under Section 397 r/w 401 of the Code of Criminal Procedure, ...

Supreme Court

Supreme Court Dismisses Appeal in Consumer Dispute Over Limitation and Maintainability Under Consumer Protection Act 1986. Complaint Barred by Limitation as Cause of Action Arose When Municipal Authorities First Demanded Higher Charges, Not Continuing, and Not Maintainable as Appellant Not a Consumer Under Section 2(1)(d) for Property Tax and Water Services Provided by Municipal Authorities.

11 Jan 2022

The appeal originated from a judgment of the National Consumer Disputes Redressal Commission dated 3 December 2018, which dismissed a consumer complai...

Supreme Court

Supreme Court Dismisses State's Appeal in Electricity Duty Exemption Case for Charitable Educational Institutions. The Court upheld the High Court's decision that charitable education institutions registered under the Maharashtra Public Trusts Act, 1950 are exempt from payment of electricity duty under Section 3(2)(iii) of the Maharashtra Electricity Duty Act, 2016, interpreting the provision to avoid absurdity and uphold Article 14 of the Constitution.

7 Jan 2022

The dispute arose from the State of Maharashtra's appeal against a High Court judgment that exempted charitable educational institutions from payment ...

High Court

High Court of Karnataka Dharwad Bench Delivers Judgment in Regular First Appeal Against Dismissal of Partition Suit by Trial Court. The suit involved claims of joint family property, partnership business, and allegations of prior partition through relinquishment deeds and gifts.

24 Sep 2021

The case involves a regular first appeal filed by the appellant/plaintiff against the judgment and decree dated 30.11.2013 in O.S.No.248/2006 passed b...

Supreme Court

Supreme Court Upholds State's Sub-Classification of Backward Classes for Creamy Layer Exclusion Under Haryana Backward Classes Act, 2016. Notifications Specifying Income-Based Criteria and Gross Annual Income Computation Are Held Constitutional and Within Statutory Authority, Ensuring Reservation Benefits Reach Most Marginalized Sections.

24 Aug 2021

The dispute arose from writ petitions and civil appeals challenging notifications issued by the State of Haryana under the Haryana Backward Classes (R...

High Court

Bombay High Court Disposes of News Broadcaster's Petition Challenging RBI Refusal to Accept Compounding Applications Under Foreign Exchange Management Act. The Court Examines the Compounding Process and the Validity of the 2017 Amendment to Rule 8(2) Barring Compounding When Section 37A Proceedings Are Contemplated.

26 Jun 2018

The petitioner, a public limited news broadcasting company, filed a writ petition under Article 226 of the Constitution of India challenging the actio...

High Court

Bombay High Court Upholds HUF Claim Over Share Income in Partnership Firm — Unilateral Declaration Valid When Supported by HUF Funds and Consistent Assessments. Income from 6% share in B. Mehta & Co. held to belong to HUF headed by M.D. Vora, not individual assessee, based on investment of HUF capital and subsequent consistent treatment in HUF assessments.

12 Jul 2005

The case involved a reference under section 256(1) of the Income Tax Act, 1961, at the instance of the assessee, M. D. Vora. The dispute pertained to ...

Supreme Court

Supreme Court Clarifies Scope of Merger Control Disclosure Obligations and Limits of CCI's Powers After Approval. The Court Emphasizes That CCI's Authority Must Be Traced to the Act and That Disclosure Must Present the Transaction in Substance.

1 Jan 1970

The case arises from an appeal under Section 53T of the Competition Act, 2002, filed by Amazon.com NV Investment Holdings LLC before the Supreme Court...

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