Search Results for "income share"

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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 Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "income share"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Addition of Interest Income. The Court held that interest income from fixed deposits made out of borrowed funds is assessable under 'Income from Other Sources' and not 'Business Income', and that the Assessing Officer cannot reopen assessment under Section 147 without fresh tangible material.

23 Jul 2018

The case involves two cross-appeals under Section 260-A of the Income Tax Act, 1961, arising from the same order of the Income Tax Appellate Tribunal ...

Supreme Court

Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

25 Aug 2020

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

High Court

High Court of Karnataka Adjudicates First Appeal Against Dismissal of Partition Suit as Not Maintainable. The appeal questioned whether a daughter could claim coparcenary rights under the Hindu Succession (Amendment) Act, 2005, when prior partition deeds existed and the devolution of property was governed by succession under Section 8 of the Hindu Succession Act, 1956, rather than by survivorship.

22 Oct 2024

The first appeal arose from the judgment dated 05.07.2016 in O.S.No.6285/2008 passed by the XXXVII Additional City Civil and Sessions Judge, Bengaluru...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion. Notice under Section 148 of Income Tax Act, 1961 for reassessment of derivative transaction loss set aside as Assessing Officer had already examined the issue during original assessment.

22 Apr 2022

The petitioner, Shrikant Phulchand Bhakkad (HUF), through its Karta, filed a writ petition under Article 226 of the Constitution of India challenging ...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief of Income Escaping Assessment. Reopening Beyond Four Years Without Fresh Material Constitutes Change of Opinion on Same Set of Facts.

11 Mar 2020

The petitioner, Gateway Leasing Pvt. Ltd., a non-banking financial company registered under the Companies Act, 1956, filed a writ petition under Artic...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 Income Tax Act for Mere Change of Opinion. Assessment Completed Under Section 143(3) Cannot Be Reopened Without Fresh Tangible Material.

19 Dec 2011

The petitioner, Sanand Properties Pvt. Ltd., filed a return for Assessment Year 2008-09 declaring income of Rs.20.33 lakhs, later revised to Rs.19.14 ...

High Court

High Court of Gujarat Allows Appeal in Motor Accident Claim — Enhances Compensation by Setting Aside Contributory Negligence and Including Agricultural Income. The court held that without evidence of contributory negligence and where the driver fails to appear, adverse inference must be drawn against the driver, and agricultural income from land records must be considered under Section 166 of the Motor Vehicles Act, 1988.

9 Mar 2026

The appellant, Keshavbhai Kurjibhai Vora, filed a claim petition under Section 166 of the Motor Vehicles Act, 1988, seeking compensation for injuries ...

Supreme Court

Supreme Court Tags Civil Appeals and Transfer Cases on Inter Se Seniority Between Direct Recruit and Promotees in Income Tax Department. Core Question is Whether Seniority of Direct Recruits Should be Based on Date of Appointment or Date of Vacancy.

1 Aug 2026

The Supreme Court of India heard a batch of civil appeals and transfer cases concerning the inter se seniority dispute between direct recruits and pro...

High Court

Bombay High Court Dismisses Partition Suit by Second Wife Against Stepchildren — Agreement of 1989 Bars Claim to Deceased Husband's Properties. Court Holds That Plaintiff Voluntarily Relinquished Rights to Movable and Immovable Properties of Sureshchandra Jhaveri by Agreement Dated 03.05.1989, Which Was Not Vitiated by Coercion or Misrepresentation, and That Properties in Exhibit-A Were Not Self-Acquired Properties of Deceased.

10 Jun 2024

The Plaintiff, the second wife of Sureshchandra Jhaveri, filed a suit seeking a declaration of her one-fourth share in the suit properties described i...

High Court

Bombay High Court Allows Writ Petitions Challenging Income Tax Reassessment Notices for Lack of Jurisdiction and Non-Application of Mind. The court held that the Assessing Officer failed to form a valid belief of income escaping assessment under Section 147 of the Income Tax Act, 1961, as the reasons recorded were based on borrowed satisfaction and lacked independent application of mind.

17 Oct 2019

The petitioner, Vodafone Idea Limited (successor in interest of Idea Cellular Ltd and erstwhile Vodafone India Ltd), filed two writ petitions challeng...

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