Search Results for "Income Tax Act Section 132"

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High Court of Karnataka Examines Validity of Notification Imposing Forest Development Tax under Karnataka Forest Act, 1963 — Multiple Mining Companies Challenge the Levy as Ultra Vires the Constitution and Forest Laws.

The matter involved a batch of writ petitions filed before the High Court of Karnataka by various mining companies, individuals, and an industry assoc...

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Supreme Court Hears Transfer Petitions in Cheque Dishonour Case Under Section 138 NI Act — Jurisdictional Dispute Between Kolkata and Bhopal Courts. Court Examines Pre and Post Amendment Legal Principles to Determine Proper Forum for Trial.

The Supreme Court addressed transfer petitions filed by the accused company seeking transfer of a complaint under Section 138 of the Negotiable Instru...

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Bombay High Court Decides Appeal Regarding Retrospective Reassessment of Property Tax Under Mumbai Municipal Corporation Act, 1888. Single Judge had Quashed Orders and Demands Reassessing Rateable Value from 1-4-2000.

The Municipal Corporation of Greater Mumbai issued special notices in 2001 and 2002 reassessing the rateable value of Dalamal Tower Premises Co-operat...

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Supreme Court Dismisses Appeals by Liquidators Challenging Benami Act Attachment Orders, Upholds NCLAT Ruling that IBC Authorities Lack Jurisdiction to Entertain Challenges to Benami Act Orders During Insolvency Proceedings

The Supreme Court dismissed a batch of civil appeals filed by liquidators challenging provisional attachment orders issued under the Prohibition of Be...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Supreme Court Allows Appeal by Insolvency and Bankruptcy Board of India in Jurisdictional Dispute Over Trial of IBC Offences. Held that Reference to Special Court under Chapter XXVIII of Companies Act, 2013 in Section 236(1) IBC is Legislation by Incorporation, Not Affected by Subsequent Amendment.

The appeal arises from a challenge by the Insolvency and Bankruptcy Board of India (IBBI) against the judgment of the Bombay High Court quashing the o...

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High Court Rules on Reference Scope in Silver Confiscation Case Under Customs Act. Reference Question Limited to Silver Confiscated Under Section 120(2), Not Entire Seized Quantity.

The matter arose from a reference made by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) to the High Court of Bombay under Section ...

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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...