Search Results for "revenue income"

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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 income"

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Supreme Court

Supreme Court Allows Assessees' Appeals in Interest Tax Dispute on Hire-Purchase Transactions. The interest component in hire-purchase instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974 as hire-purchase transactions are not loans or advances.

25 Apr 2023

The Supreme Court allowed the appeals filed by M/s Muthoot Leasing and Finance Limited and other assessees, setting aside the judgment of the Kerala H...

Supreme Court

Supreme Court Dismisses Appeal in Capital Gains Tax Case — Transfer of Property Not Completed Under Section 2(47)(v) of Income Tax Act, 1961. Agreement to Sell and Power of Attorney Did Not Confer Possession or Part Performance Under Section 53A of Transfer of Property Act, 1882.

4 Dec 2019

The appellant-assessee, M/s Seshasayee Steels P. Ltd., entered into an agreement to sell on 15.05.1998 with Vijay Santhi Builders Ltd. for sale of lan...

High Court

Bombay High Court Partially Allows Writ Petition in Summary Suit Leave to Defend Case — Condition of 25% Deposit Reduced to 10%. The court held that where triable issues are raised, leave to defend should ordinarily be unconditional, and a condition of deposit should only be imposed in exceptional circumstances.

2 Aug 2023

The case involves a dispute between real brothers over a summary suit filed by the respondent (Akhtar Parvez Maimoon) against the petitioners (AMA Ind...

High Court

Bombay High Court Allows Petition for Section 54 Exemption on Purchase of House in USA — Amendment by Finance (No.2) Act 2014 Not Retrospective. The Court held that the amendment restricting exemption to investment in India is prospective and does not apply to transfers before 1st April 2015.

12 Sep 2023

The petitioner, Hemant Dinkar Kandlur, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a...

High Court

Bombay High Court Quashes Preemptive Purchase Orders Under Chapter XXC of Income Tax Act — Difference in Valuation Below 15% Threshold. The Appropriate Authority's orders under section 269UD(1) were set aside as the difference between fair market value and apparent consideration was less than 15%, and no opportunity of hearing was given.

23 Dec 2011

The petitioners, Pandharinath Bhikaji Telge and Dattaram Bhikaji Telge, were owners of a property in Chembur, Mumbai. They entered into an agreement t...

High Court

Bombay High Court Quashes Section 55A Notice for Valuation After Assessment Completed — Assessing Officer Cannot Refer Valuation After Passing Assessment Order Under Section 143(3) of Income Tax Act, 1961. The power under Section 55A is to be exercised during the pendency of assessment proceedings, not after the assessment order is passed.

3 Apr 2006

The writ petition was filed by Rallis India Limited challenging a notice dated 19th April, 2005 issued under Section 55A of the Income Tax Act, 1961 b...

High Court

High Court of Gujarat Reduces Compensation in Motor Accident Claim Due to Contributory Negligence of Pillion Rider — Insurance Company's Appeal Partly Allowed. The court held that a pillion rider who does not wear a helmet and is negligent contributes to the accident, reducing the liability of the insurer.

4 Feb 2026

The case arises from a motor accident claim petition filed by the legal heirs of Karshanbhai Chaudhari, who died in a motorcycle accident on 13.07.200...

High Court

Gujarat High Court Allows Appeal in Motor Accident Claim Case Due to Incorrect Multiplier and Omission of Future Prospects. Compensation Enhanced from Rs. 3,99,000 to Rs. 5,23,600 for Death of 25-Year-Old Self-Employed Farmer Under Motor Vehicles Act, 1988.

25 Mar 2026

The case arises from a motor accident claim petition filed by the legal heirs of the deceased, Sureshbhai Patel, who died in a road accident on 21.09....

High Court

High Court of Karnataka Examines Challenge to Karnataka Hindu Religious Institutions and Charitable Endowments (Amendment) Act, 2011 by Numerous Temple Trusts. Petitioners Sought Declaration that the Amendment Act is Unconstitutional and Discriminatory under Articles 226 and 227 of the Constitution of India.

17 Nov 2015

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High Court

Division Bench of Karnataka High Court Hears Challenge to Karnataka Hindu Religious Institutions and Charitable Endowments (Amendment) Act, 2011 by Temple Trusts. Petitioners Allege Amendment Is Discriminatory and Violative of Fundamental Rights Under Constitution.

17 Nov 2015

The petitioners, comprising 64 Hindu religious institutions and charitable trusts from various districts of Karnataka, filed writ petitions under Arti...

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