Search Results for "Explanatory Amendment"

Trending :

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 "Explanatory Amendment"

238 result(s) found

Home Search Results

Scroll Down To Discover

Found 238 result(s)

High Court

Bombay High Court Allows Scheme of Amalgamation Without Physical Meeting in Exceptional Circumstances. Section 110 of Companies Act, 2013 Does Not Eliminate Requirement of Meeting Under Section 391 of Companies Act, 1956 for Scheme Approval.

8 May 2014

The judgment addresses a Company Summons for Direction filed by Godrej Industries Limited (GIL) seeking approval of a Scheme of Amalgamation with Wada...

High Court

Bombay High Court Allows Petition for Section 54 Exemption on Purchase of House in USA — Amendment by Finance (No.2) Act 2014 Not Retrospective. The Court held that the amendment restricting exemption to investment in India is prospective and does not apply to transfers before 1st April 2015.

12 Sep 2023

The petitioner, Hemant Dinkar Kandlur, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a...

Supreme Court

Supreme Court Upholds Finality of Appellate Order Under Rent Act; Amended Section 29(2) Not Retrospective. High Court Revisional Power Under CPC, Not Amended Act, Applies to Pre-Amendment Decisions.

2 Apr 1968

The dispute arose from a suit for ejectment, arrears of rent, and other dues filed in July 1958 by the respondent-landlord against the appellant-tenan...

High Court

High Court of Bombay Examines Whether Amended Section 6 of Hindu Succession Act, 1956 Operates Retrospectively. The Correctness of the Division Bench Decision in Vaishali Satish Ganorkar Holding Prospective Operation is Challenged, with Parties Citing Supreme Court Precedents.

9 Jun 2014

This matter comprises a batch of second appeals before the Bombay High Court, Civil Appellate Jurisdiction, presided over by Justice R.G. Ketkar. The ...

Supreme Court

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.

1 Jan 1970

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 ...

High Court

Bombay High Court Allows Revenue Appeal in Section 80HHC Deduction Case — Net Interest on Fixed Deposits Cannot Be Considered for Computing Export Profits Deduction. The court held that Explanation (baa) to Section 80HHC of the Income Tax Act, 1961 requires exclusion of ninety per cent of gross interest receipts, not net interest, as the provision does not allow set-off of interest paid against interest received.

19 Mar 2010

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITA...

High Court

Karnataka High Court Allows Appeal in Income Tax Reassessment Case — Reassessment Invalid When Original Reasons Do Not Survive and Additions Made on New Grounds Without Proper Notice. The court held that under Section 147 of the Income Tax Act, 1961, the Assessing Officer cannot make additions on grounds different from those recorded in the Section 148 notice if the original reasons fail.

1 Jul 2015

The appellant, Sri N Govindaraju, an individual assessee with income from house property, transport business, capital gains, and other sources, filed ...

Supreme Court

Supreme Court Allows Appeal in Tax Dispute Over Buy-Back of Shares Under Section 115QA of Income Tax Act, 1961. The Court held that buy-back pursuant to a scheme of arrangement under Section 391 of the Companies Act, 1956, is not covered by Section 115QA as it stood prior to the amendment effective from 01.06.2016.

22 Nov 2019

The appellant, Genpact India Private Limited, a domestic unlisted company, bought back shares from its sole shareholder, Genpact India Investment, Mau...

High Court

High Court of Karnataka Dismisses Petitions Challenging Amendment to Section 10(3) of KVAT Act, 2005 — Restriction on Input Tax Credit for Inter-State Purchases Upheld. The court held that the amendment is a valid legislative measure to prevent tax evasion and does not violate Article 14 of the Constitution.

29 Mar 2016

The case involves a batch of writ petitions filed by various companies, including Sonal Apparel Private Limited and Hindustan Coca Cola Beverages Priv...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Section 44C Interpretation Matter, Upholds Assessee's Claim for Full Deduction of Exclusive Expenses. Exclusive Expenditure Incurred by Head Office Solely for Indian Branches Not Governed by Section 44C Limitation, Fully Allowable Under Section 37(1) of the Income Tax Act, 1961.

1 Jan 1970

...

1 2 3 4

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)