Search Results for "Mauritius"

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High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Compliance with Procedural Requirements. Notice Issued Beyond Four-Year Limit Without Proper Sanction and Without Disclosing Reasons for Alleged Income Escaping Assessment.

16 Jun 2026

The petitioner, Chennai Container Terminal Pvt. Ltd., challenged a notice dated 26 March 2021 issued under Section 148 of the Income Tax Act, 1961 by ...

High Court

High Court of Karnataka Dismisses Petitions by Directors Challenging NCLT Order Refusing Stay of EGM for Removal — Writ Petitions Held Not Maintainable Due to Alternative Remedy Under Section 421 of Companies Act, 2013. Petitioners Failed to Establish Prima Facie Case for Interim Relief Against Shareholder Action.

2 Jul 2024

The High Court of Karnataka dismissed two writ petitions filed by Mr. Byju Raveendran, Mr. Riju Ravindran, and Ms. Divya Gokulnath, who are directors ...

High Court

Bombay High Court Quashes Reassessment Notices for Non-Resident Taxpayer Due to Lack of Jurisdictional Satisfaction. Section 148 notices under Income Tax Act, 1961 set aside as Assessing Officer failed to record reasons and obtain sanction before issuing notices beyond four years.

7 Jul 2023

The petitioner, a non-resident Indian residing in Dubai, was regularly assessed to tax in India on income accruing or arising in India. He had investe...

High Court

Bombay High Court Allows Appeal in Admiralty Suit for Arrest of Vessel — Sets Aside Ex-Parte Order of Arrest for Non-Disclosure of Material Facts. Court holds that a plaintiff seeking arrest of a vessel must make full and frank disclosure of all material facts, including the existence of an arbitration agreement and the vessel's status as a River-Sea Vessel under the Merchant Shipping Act, 1958.

19 Aug 2022

The case involves an appeal by the defendants, MT Pamboor 2 (the vessel) and Shiny Shipping & Logistics Private Limited, against an ex-parte order of ...

High Court

Bombay High Court Considers Appeal Under Section 37 of Arbitration Act Against Single Judge Order Dismissing Section 34 Petition Due to Foreign Seat and Governing Law — Interpretation of Escrow Agreement Clauses

31 Oct 2018

The appeal arose from a Commercial Appeal under Section 37 of the Arbitration and Conciliation Act, 1996, filed by Katra Holdings Ltd., a Mauritius co...

High Court

Bombay High Court Allows Execution of Foreign Decrees by Mauritius-Based Companies Against Indian Debtors Under Section 44A CPC. The court held that decrees from reciprocating territories are directly executable in India without a fresh suit, and the Commercial Division has jurisdiction over such applications.

26 Apr 2018

The judgment involves three execution applications filed by foreign decree holders (Global Asia Venture Company, Matrix Partners India Investment Hold...

High Court

Bombay High Court Dismisses Winding Up Petition Against Hubtown Ltd. Based on Bona Fide Dispute of Debt. Corporate Guarantee Enforcement Requires Prima Facie Case of Default and Absence of Substantial Dispute Under Section 433(e) of Companies Act, 1956.

8 May 2015

The petitioner, IDBI Trusteeship Services Ltd., filed a company petition under Section 433(e) of the Companies Act, 1956 seeking winding up of Hubtown...

High Court

Bombay High Court Allows Summary Judgment for Debenture Trustee in Recovery Suit Against Corporate Guarantor. Defendant's Triable Issues Found to be Sham and Moonshine, Entitling Plaintiff to Judgment Under Order 37 CPC.

8 May 2015

The plaintiff, IDBI Trusteeship Services Ltd., filed a summary suit under Order 37 of the Code of Civil Procedure, 1908, against the defendant, Hubtow...

High Court

Bombay High Court Allows Writ Petition Against Authority for Advance Ruling's Refusal to Give Ruling on Tax Liability of Capital Gains from Sale of Shares by Mauritius-Based Company. Authority's Order Set Aside as Without Jurisdiction Since Proviso to Section 245R(2) of Income Tax Act, 1961 Not Attracted.

25 Jul 2012

The petitioner, Mahindra BT Investment Co. (Mauritius) Ltd., a company incorporated in Mauritius and a tax resident there, filed an application for ad...

High Court

Bombay High Court Dismisses Appeal Against Refusal of Interim Relief in Arbitration Dispute Over IPL Media Rights — No Prima Facie Case for Injunction Established Under Section 9 of Arbitration and Conciliation Act, 1996. The court held that the appellant failed to demonstrate a prima facie case for interim relief as the termination of media rights agreements by the respondent was within contractual rights.

23 Feb 2011

The appeal arose from a judgment and order dated December 20, 2010, passed by a learned single Judge of the Bombay High Court in Arbitration Petition ...

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