Search Results for "arm's length"

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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 Hears Appeals Against Madras High Court’s Setting Aside of Alien...
Supreme Court Hears Appeals on Permanent Establishment of Formula One World Cham...

Search Results for "arm's length"

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High Court

Bombay High Court Allows Assessee's Appeals in Transfer Pricing Adjustment Case Due to Department's Acceptance of Same Methodology in Earlier Years and Tribunal's Failure to Follow Co-ordinate Bench Precedent. The court set aside the ITAT order and remanded for fresh consideration, emphasizing the rule of consistency and binding nature of co-ordinate bench decisions under Section 260A of the Income Tax Act, 1961.

28 Jul 2023

The appellant, Cummins India Limited, filed three appeals under Section 260A of the Income Tax Act, 1961, against the order dated 28th September 2022 ...

High Court

Bombay High Court Quashes Draft Assessment Order in Faceless Assessment Scheme for Non-Compliance with Natural Justice. Petitioner's Objections Not Considered and No Personal Hearing Granted Despite Request Under Section 144B of Income Tax Act, 1961.

30 Jul 2021

The petitioner, Piramal Enterprises Limited, a registered company engaged in pharmaceutical manufacturing and trading, filed its original return of in...

High Court

Bombay High Court Allows Revenue's Appeals in Part in Income Tax Dispute Involving Disallowances Under Section 14A, Section 37, and Section 10B. The court held that Section 14A disallowance requires satisfaction of AO, scientific research expenditure not allowable, demurrage is business expenditure, and Section 10B deduction remanded.

7 May 2021

The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which had partly allowed the...

Supreme Court

Supreme Court Upholds Life Sentence for Murder Conviction Based on Eye Witness Testimony. Conviction under Section 302 IPC read with Section 34 IPC confirmed as prosecution proved guilt beyond reasonable doubt through consistent testimony of father and brother of deceased.

3 Nov 2020

The Supreme Court dismissed the appeal filed by Rajesh alias Sarkari and Ajay Hooda against their conviction under Section 302 read with Section 34 IP...

High Court

Bombay High Court Dismisses State Appeal Against Acquittal in Murder Case Due to Unreliable Eyewitness Testimony. Acquittal of six accused under Sections 147, 148, 302 read with 149 IPC upheld as sole eyewitness's evidence was inconsistent and not corroborated by medical evidence.

2 Mar 2020

The State of Maharashtra appealed against the judgment and order dated 22nd November 1999 passed by the IInd Additional Sessions Judge, Kolhapur in Se...

High Court

Bombay High Court Acquits Accused in Murder Case Due to Inconsistent Evidence and Doubtful Identification. Conviction under Section 302 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

5 Jan 2017

The appellants, Dnyanoba Baburao Pandhare and Lilawatibai Pandhare, were convicted by the trial court under Sections 302, 323, 324 read with 34 of the...

High Court

Bombay High Court Acquits Accused in Murder Case Due to Lack of Credible Evidence and Doubtful Identification. Conviction under Section 302 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

4 Jul 2013

The judgment pertains to four criminal appeals arising from a common judgment of the trial court convicting the appellants for offences including murd...

High Court

Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case — Royalty on Bad Debts Not Deductible Without Actual Sales. ITAT erred in deleting disallowance of royalty paid on bad debts where software did not work, as no sale occurred.

3 Jul 2012

The case involves an appeal by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appel...

High Court

Bombay High Court Upholds Conviction of Accused in Dacoity and Murder Case — Evidence of Eyewitnesses and Recovery of Revolver Establishes Guilt Beyond Reasonable Doubt. Accused No.1 Convicted Under Sections 396, 449, 324, and 302 IPC for Firing Fatal Shots During Robbery.

17 Mar 2011

The appellant, Sahadat Hussain Rahimat Hussain @ Kaloo Kanduri, was convicted by the Additional Sessions Judge, Greater Bombay, for offences under Sec...

High Court

Bombay High Court Upholds Conviction of Two Accused in Murder Case Based on Eyewitness Testimony and Medical Evidence. Common Intention Under Section 34 IPC Established for Murder and Attempt to Murder in Family Land Dispute.

2 Feb 2011

The case arises from a family land dispute between the Gholap family. The complainant and accused Nos. 1 and 2 are from the same original Gholap famil...

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