Search Results for "amalgamated company"

197 result(s) found

Scroll Down To Discover

Found 197 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Failure to Disclose Material Facts — Reassessment Initiated Beyond Four Years Invalid Without Proof of Non-Disclosure Under Section 147 Proviso of Income Tax Act, 1961

The petitioner, Hindoostan Mills Limited, filed a writ petition under Article 226 of the Constitution challenging a notice dated 30th March 2021 issue...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Appeal in Customs Duty Exemption Case — Crude Degummed Soyabean Oil Not an Agricultural Product Under Notification No. 53/2003-Cus. Nexus Between Imported and Exported Products Established Under DFCE Scheme.

The appellant, Noble Resources and Trading India Private Limited (formerly Andagro Services Pvt. Ltd.), a government-recognized two-star export house,...

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Petition of Slum Dweller for Profiteering from Slum Rehabilitation Tenement. Illegal Transfer and Commercial Use of Residential Premises Under Maharashtra Slum Areas Act, 1971 Upheld Eviction.

The petitioner, Rajendra R. Vishwakarma, was a slum dweller who received tenement no. 104 in 'A' wing of New Prabhat Cooperative Housing Society Ltd, ...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Allows Appeal in Specific Performance Suit — Agreement to Sell Not Proved as Genuine. Court finds that the plaintiff failed to discharge burden of proving the agreement and that the defendant's possession was permissive, leading to dismissal of the suit.

The appellants (defendants) challenged the judgment and decree dated 30.01.2015 passed by the Senior Civil Judge, Nelamangala, in O.S. No. 82/2010, wh...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — No Substantial Question of Law Arises. Tribunal's concurrent findings on non-concealment of income and non-furnishing of inaccurate particulars under Section 271(1)(c) of the Income Tax Act, 1961 upheld.

The appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Bangalore,...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Quashes Proceedings Against Financier in Motor Vehicle Tax Default Case — Financier Not Liable for Tax Default of Borrower Under Karnataka Motor Vehicles Taxation Act, 1957. Hypothecation Does Not Confer Possession or Control, Hence No Prima Facie Case Against Financier.

The petitioner, M/s. Shriram Investments Ltd. (now amalgamated with Shriram Transport Finance Co. Ltd.), was a financier for a commercial vehicle bear...

© Image Copyrights Juris Services & Technology

High Court Dismisses Revenue's Appeal in Software Export Tax Exemption Case. ITAT's finding that assessee's software development services qualify as 'computer software' under Section 10B of Income Tax Act, 1961 upheld.

The present appeal was filed under Section 260-A of the Income Tax Act, 1961 by the Income Tax Department (appellants) against the order dated 19.01.2...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...