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Search Results for "Income tax clearance certificate"

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Supreme Court

Supreme Court Adjudicates Batch of Appeals Involving Transit Fee Levied by Uttar Pradesh, Uttarakhand and Madhya Pradesh Under Indian Forest Act, 1927. Appeals Arise from Differing High Court Decisions on Validity of Transit Rules Framed Under Section 41.

1 Aug 2026

The Supreme Court addressed a batch of cases concerning the levy of transit fee on forest produce. The matter involved three States: Uttar Pradesh, Ut...

High Court

Bombay High Court Quashes SRA Acquisition Notice for Church Land, Upholds Owner's Preferential Right to Redevelop Slum. The Court held that the owner of slum land has a preferential right to redevelop the land under the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971, and the Slum Rehabilitation Authority cannot acquire the land for a private developer without considering the owner's proposal.

11 Jun 2024

The petitioner, a public trust managing Mount Mary's Church in Bandra, Mumbai, owned land admeasuring 9371.30 sq. meters, out of which 1596.40 sq. met...

High Court

High Court of Karnataka Upholds Discharge of Accused in Corruption Case for Disproportionate Assets — Lack of Sanction and Incomplete Investigation. Trial Court's order of discharge under Section 13(1)(e) r/w 13(2) of Prevention of Corruption Act, 1988 upheld as prosecution failed to establish prima facie case due to absence of valid sanction and incomplete check period.

15 Jul 2022

The State of Karnataka, through the Lokayukta Police, filed a criminal revision petition under Section 397 r/w 401 of the Code of Criminal Procedure, ...

High Court

Bombay High Court Allows Plaintiff's Second Appeal in Possession Suit — Part Performance Protection Under Section 53-A of Transfer of Property Act, 1882 Denied to Purchasers for Failure to Show Readiness and Willingness. Agreement for Sale Held Unenforceable Due to Non-Compliance with Income Tax Act, Making Performance Impossible.

21 Jan 2022

The plaintiff, owner of the suit property, filed a suit for recovery of possession against the defendants who were purchasers in possession under an a...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case Regarding Redemption Fine as Business Expenditure. Redemption fine of Rs. 75,00,000 paid for unauthorized import of almonds held allowable as business expenditure under Section 37 of the Income Tax Act, 1961.

22 Feb 2019

The appeal was filed by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the asses...

High Court

Bombay High Court Dismisses Petitioner's Challenge to Denial of Environmental Clearance for Port Capacity Enhancement. The court upheld the Ministry of Environment, Forests & Climate Change's decision based on environmental concerns and the National Green Tribunal's order, finding no grounds for interference under Article 226.

24 Apr 2018

The petitioner, South West Port Limited, a company engaged in coal import, filed a writ petition under Article 226 of the Constitution of India challe...

High Court

Bombay High Court Allows Petitioner in Income Tax Reassessment Case — Mushroom Farming Income Held Agricultural. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Quashed as Based on Change of Opinion.

11 Apr 2018

The petitioner, Zuari Foods and Farms Pvt. Ltd., a private limited company engaged in mushroom farming, filed its income tax return for assessment yea...

High Court

Karnataka High Court Considers Revision Petitions Challenging Denial of CST Exemption for Lease Transactions; Examines Whether Post-Import Lease Constitutes Sale in Course of Import Under Section 5(2) of Central Sales Tax Act, 1956. The court analyzed the transaction structure, including master lease agreements, purchase orders, bills of entry, and acceptance certificates, to determine if the lease occasioned import or involved transfer of documents before customs clearance.

19 Feb 2016

Background: The dispute involves tax revision petitions filed by Hewlett Packard Financial Services India Private Limited (the petitioner) against the...

High Court

Bombay High Court Dismisses Suit for Specific Performance of Agreement for Sale of Trust Property — Plaintiff Failed to Prove Readiness and Willingness. Agreement for Sale of Charitable Trust Land Requires Sanction Under Section 36 of Maharashtra Public Trusts Act, 1950; Time Was Not of Essence but Plaintiff's Conduct Showed Lack of Readiness.

4 Mar 2015

The plaintiff, Bastion Constructions, a partnership firm engaged in building and development, filed a suit for specific performance of an agreement fo...

Supreme Court

Supreme Court Considers Validity of Transit Fee Levy on Forest Produce Under Section 41 of Indian Forest Act, 1927. High Court Judgments on Transit Fee Rules Challenged in Batch of Appeals from Uttarakhand, Uttar Pradesh, and Madhya Pradesh.

1 Jan 1970

This batch of cases before the Supreme Court arose from multiple writ petitions challenging the levy of transit fee on forest produce imposed by the S...

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