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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High Court

Bombay High Court Quashes Reassessment Notice for Lack of Fresh Material — Section 10A Deduction Cannot Be Reopened Based on Subsequent Year's Findings Without Independent Reason to Believe. The Court held that reopening of assessment under Section 148 requires independent material and cannot be based on a change of opinion or findings from a later assessment year.

9 Feb 2012

The petitioner, Siemens Information Systems Limited, filed its return of income for Assessment Year 2004-05 declaring nil income after claiming a dedu...

High Court

Bombay High Court Allows Appeal of Non-Resident Company in Tax Case, Holds That 'Assessee Aggrieved' Includes Any Party Adversely Affected by CIT(A) Order Under Section 253(1) of Income Tax Act, 1961. The Court set aside the Tribunal's dismissal on maintainability and remanded for merits.

27 Nov 2013

The appellant, M/s. Maersk BV (formerly Nedlloyd BV), a company incorporated in the Netherlands and tax resident there, was engaged in operating ships...

High Court

High Court of Gujarat Allows Appeal in Motor Accident Claim — Negligence of Truck Driver Established, Tribunal Erred in Holding Deceased Negligent. Claimants entitled to compensation under Motor Vehicles Act, 1988 as the accident was caused solely by the rash and negligent driving of the truck driver.

21 Jan 2026

The case arises from a motor accident that occurred on 27.09.1994, when the deceased, Arvindbhai Shankarlal Patel, was driving his jeep to Chanasma. A...

Supreme Court

Supreme Court Allows Secured Creditor's Appeal in Customs Duty Priority Dispute Over Wound-Up Company's Hypothecated Goods. Held that customs authorities do not have priority over secured creditors under Section 529A of Companies Act, 1956 for sale of warehoused goods under Customs Act, 1962.

1 Sep 2023

The appeal by Industrial Development Bank of India (IDBI) challenged the judgment of the Andhra Pradesh High Court which held that customs authorities...

High Court

High Court of Karnataka Dismisses Appeal of Society Seeking Continuation of Approval Under Section 80G of Income Tax Act — Failure to Apply for Renewal Within Time Results in Lapse of Approval. The court held that the approval under Section 80G(5)(vi) lapsed on 31.03.2008 and the application filed on 06.03.2008 was within time, but no substantial question of law arose.

14 Jul 2015

The appellant, Sri Narayana Guru Prasaditha Sangha, is a society registered under the Karnataka Societies Registration Act, 1960. It was granted regis...

High Court

Bombay High Court Allows Writ Petitions of Petroleum Dealers Challenging VAT Assessment Orders. Assessment orders under Dadra and Nagar Haveli Value Added Tax Act, 2005 set aside as barred by limitation and violative of natural justice.

21 May 2021

The judgment pertains to a batch of writ petitions filed by several petroleum dealers (M/s. Yogi Petroleum, Jay Jalaram Construction Co., M/s. Ratan P...

High Court

Bombay High Court Quashes Reassessment Notices and Assessment Order Against Charitable Trust for Amended Objects Clause. Primarily for Catholics Does Not Vitiate Charitable Purpose Under Section 2(15) of Income Tax Act, 1961.

23 Jan 2013

The petitioner, Society of the Franciscan (Hospitaller) Sisters, is a public trust registered under the Bombay Public Trusts Act, 1950, conducting edu...

High Court

Karnataka High Court Dismisses Revenue's Appeal in Income Tax Case Due to Low Tax Effect — CBDT Circular dated 20.09.2019 applied to bar appeal where tax effect is below prescribed threshold.

8 Jul 2020

The revenue filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT) dated 30.11...

Supreme Court

Supreme Court Allows Appeal in IBC Section 7 Application — Cumulative Redeemable Preference Shares Held as Debt, Not Investment. The Court held that CRPS constitute a debt under Section 3(11) of IBC, 2016, and the appellant is a financial creditor entitled to file an application under Section 7.

9 Dec 2025

The appeal arises from the dismissal of the appellant's application under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) by the NCLT and ...

Supreme Court

Supreme Court Allows State Appeal Against Review of Concurrent Findings in Forest Land Dispute Under Andhra Pradesh Forest Act, 1967. High Court Exceeded Review Jurisdiction by Re-appreciating Evidence and Setting Aside Concurrent Findings of Fact.

22 Apr 2024

The Supreme Court allowed the appeal filed by the State of Telangana against the judgment of the High Court of Judicature at Hyderabad, which had revi...

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