Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.
7 Feb 2025Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...
Search Results for "Discretionary Powers"
28 result(s) found
Found 28 result(s)
High Court
Revisional Jurisdiction and Compounding Offences Under Negotiable Instruments Act, 1881. Bombay High Court defines the scope of revisional powers and compounding provisions in cheque dishonor cases.
20 Dec 2024Legal Issue 1: Whether the High Court in its revisional jurisdiction under Section 397 of the Cr.P.C. can accept consent terms and allow compounding o...
- 427
High Court
COVID-19 Impact on Advance Tax Compliance: Relief Granted by Remanding Interest Waiver Application. Pandemic-induced financial constraints considered valid grounds for reassessment of interest waiver under Section 234C of the Income Tax Act.
12 Nov 2024The Bombay High Court quashed an order rejecting an application for waiver of interest under Section 234C of the Income Tax Act and remanded the matt...
- 117
Supreme Court
Auction Set Aside on Equitable Grounds: Auction Purchaser Compensated with Interest. Supreme Court modifies High Court orders to grant 6% interest to auction purchaser for delay in refund after auction cancellation.
18 Oct 2024The Supreme Court partially allowed the appeal of the auction purchaser, who was deprived of the use of Rs.81,20,000 due to the cancellation of an auc...
- 430
Supreme Court
Delhi Lieutenant Governor’s Nomination Powers: A Legal Examination. Supreme Court's analysis on the discretionary powers of the Lt. Governor in nominating members to the Delhi Municipal Corporation amid constitutional and legislative frameworks.
5 Aug 2024The judgment provides a detailed legal analysis of the powers and functions of the Lieutenant Governor (Lt. Governor) of the National Capital Territor...
- 257
Supreme Court
Supreme Court Dissolves Marriage Citing Irretrievable Breakdown. Delhi High Court's interim maintenance order modified; Supreme Court addresses permanent alimony considering financial positions of both parties.
15 Jul 2024The appeals challenge the Delhi High Court's order dated 01.12.2023, which directed the respondent to pay only 20% of the total arrears of interim mai...
- 220
High Court
Court Overturns MSETCL's Debarment of BNC Power Projects Limited. Arbitrary and retrospective application of debarment policy deemed unreasonable by the court.
28 Jun 2024The Respondent ignored their own letter dated 13th August 2020, granting explicit permission to Sai Hotline to sublet work to the Petitioner. This con...
- 250
High Court
10 Jun 2024
Legal dispute regarding the bifurcation of a cooperative society at Lamington Road under the Maharashtra Co-operative Societies Act, 1960. It covers t...
- 271
Supreme Court
Navigating Election Disputes: A Guide to Provisions and Procedures Under the Representation of the People Act, 1951. Understanding the Legal Framework and Court Proceedings for Fair Resolution
8 May 2024Provisions and Procedures Under the Representation of the People Act, 1951 for Election Disputes Introduction: The introduces the key...
- 493
Supreme Court
Supreme Court Upholds Dismissal of Rival LPG Distributor's Writ Petition on Grounds of Delay and Laches. "Delay defeats equity: Court emphasizes that inordinate delay bars relief in discretionary writ jurisdiction."
18 Apr 2024The Supreme Court dealt with the issue of delay and laches in filing a writ petition challenging the grant of LPG distributorship. The appellant had b...
- 329
