529 result(s) found
The Supreme Court dismissed the appeal, upholding the High Court’s decision that the property was rightly determined to be the exclusive asset of th...
Bombay High Court set aside assessment order for non-compliance with statutory provisions under the Income Tax Act, 1961 and violation of principles o...
Change of Opinion – Audit Objection – Reopening of Assessment – Failure to File Timely Reply – Availability of Alternate Remedies – Discreti...
The Supreme Court held that the reservation of the land had lapsed under both Section 49(7) and Section 127 of the MRTP Act due to the failure of the ...
Child Witness : Competency, Tutoring, Corroboration-The Supreme Court held that the testimony of a child witness is admissible if the child is c...
The court deprecated delay of over six years in deciding stay application and appeal. Held that excess recovery was unjustified and directed refund ...
Constitution of India, 1950 (COI) – Article 226 and Article 227 – High Court’s writ jurisdiction to issue Writ of Prohibition when there is a cl...
Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...
Bombay High Court Quashed Reassessment Notice Issued Under Section 148 of the Income Tax Act, 1961 Constitution of India, 1950 – Article 226 – Wr...
Search-Based Reassessment – Jurisdictional Defect – Section 153C Overrides Section 147 & Section 148 – Lack Of Independent Material For Reas...
