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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Non-Resident Company — Lack of Reasonable Belief of Income Escaping Assessment. Reassessment Based on Mere Change of Opinion is Impermissible; Notice and Order Rejecting Objections Set Aside.

The petitioner, Indivest Pte Ltd, a company incorporated in Singapore and wholly owned by the Government of Singapore, filed a writ petition challengi...

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Bombay High Court Dismisses Petition Challenging Permission to File Written Statement Beyond Limitation in Specific Performance Suit. Order VIII Rule 1 CPC Held Directory; Legal Representatives of Deceased Defendant Allowed to File Written Statement as No Prejudice Caused to Plaintiff.

The petitioner, Subhash Dhanraj Sankla, filed a suit for specific performance of an agreement to sell a property owned by Rhoda Phiroze Noble. The ori...