Search Results for "rectification order"

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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...
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Search Results for "rectification order"

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High Court

High Court of Karnataka Allows Appeal in Income Tax Case — Assessee's Carried Forward Loss from House Property Cannot Be Set Off Against Salary Income Under Section 71(3A) of Income Tax Act, 1961. The court held that the amendment to Section 71(3A) with effect from 1.4.2003 prohibits set-off of loss from house property against income from other heads except as provided.

3 Jul 2015

The assessee, K.S. Venkatesh, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (...

High Court

High Court Sets Aside Registrar's Order Rejecting Trade Mark Application Due to Lack of Reasoning and Failure to Consider Honest Concurrent Use. The Court held that the Registrar's order was unreasoned and ignored material on honest concurrent use under Section 12 of the Trade Marks Act, 1999, violating statutory requirements under Sections 18(5) and 91.

23 Mar 2026

The dispute arose from a petition filed by Petitioner challenging an order dated 19 May 2025 by the Registrar of Trade Marks, which rejected the petit...

High Court

Karnataka High Court Allows Appeal in KVAT Penalty Case — Penalty Under Section 70(2)(a) Cannot Be Imposed Without Specific Finding of Mens Rea or Fraudulent Intent. Revisional Authority's Restoration of Penalty Set Aside as Assessee Had Disclosed Purchases in Returns and Paid Tax.

13 Jun 2018

The case involves an appeal filed by M/s Bhavani Enterprises, a registered dealer under the Karnataka Value Added Tax Act, 2003, against an order of t...

High Court

High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

18 Feb 2025

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

High Court

High Court of Karnataka Hears Batch of Appeals Challenging Suo Motu Revision Orders Under KVAT Act. Appeals Raise Issues of Input Tax Credit Denial Based on Supplier's Registration Status, Limitation Period for Revision, and Mandatory Penalty Provisions.

7 Jul 2026

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High Court

Bombay High Court Considers Interim Injunction in Trade Mark Passing Off Dispute Involving 'Ajanta' Toothpaste. The Court Examines Claims of Prior Use Where Plaintiffs Alleged Sales from June 2002 and Defendants from December 2002.

7 Mar 2006

Background: The dispute concerned the use of the trade mark 'Ajanta' for toothpaste. The plaintiffs claimed to be prior users of the mark for non-medi...

High Court

High Court of Karnataka Allows Writ Petition Challenging Rejection of Application to File Written Statement Beyond Limitation in Suit for Specific Performance. Court holds that Order 8 Rule 1 CPC is directory and not mandatory, and that delay in filing written statement can be condoned on payment of costs if no prejudice is caused to the plaintiff.

10 Jun 2025

The petitioner, Smt. Kusuma Kumari, represented by her General Power of Attorney holder, filed a writ petition under Article 227 of the Constitution o...

High Court

Gujarat High Court Allows Condonation of Delay for Charitable Trust in Income Tax Exemption Case — Technical Defect in Form 10B Approval Not Fatal. The court held that the Commissioner should have liberally condoned the delay under Section 119(2)(b) of the Income Tax Act, 1961 as the trust had filed the audit report before the due date and the delay in approval was due to a technical glitch.

9 Mar 2026

The petitioner, Shri Jain Dehrasar Upasraya Ane Sadharan, is a charitable trust registered under the Gujarat Public Trusts Act, 1950, engaged in runni...

High Court

High Court of Karnataka Dismisses Revenue's Appeals in Transfer Pricing and Reassessment Cases — Upholds ITAT Orders on Arm's Length Price and Non-Disclosure of Material Facts.

7 Jul 2026

The judgment pertains to two Income Tax Appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961. ITA No. 55/2024 arises from an o...

High Court

Bombay High Court Allows Contempt Application Against Respondent for Willful Breach of Injunction Order in Trademark Infringement Suit. Use of 'NOVA MINI' mark and similar artistic work held to be deceptively similar to registered trademark 'NOVA' and artistic work, constituting contempt under Order XXXIX Rule 2A CPC.

13 Jul 2026

The applicant, Dr. Ashok M. Bhat, is the registered proprietor of the trademark 'NOVA' and an artistic work used for brilliantine hair cream. In 2007,...

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