Search Results for "arm's length principle"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
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Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "arm's length principle"

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High Court

High Court of Gujarat Dismisses State Appeal Against Acquittal in Murder Case — Acquittal Upheld Due to Lack of Credible Evidence. The Court held that the prosecution failed to prove guilt beyond reasonable doubt and the trial court's findings were not perverse under Section 378 CrPC.

6 Feb 2026

The State of Gujarat filed an appeal under Section 378(1)(3) of the Code of Criminal Procedure, 1973 against the judgment and order dated 21.05.1999 p...

Supreme Court

"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

5 Nov 2024

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

High Court

Bombay High Court Quashes Reassessment Notices Issued Beyond Time Limit Under Section 149 of Income Tax Act, 1961 — Notices Issued After Expiry of Six Years from End of Relevant Assessment Year Without Satisfying Conditions for Extended Period Held Invalid. The court held that the condition of income escaping assessment of Rs. 1 lakh or more for notice beyond six years was not satisfied, and the reasons recorded lacked tangible material.

8 Mar 2023

The judgment concerns five writ petitions filed by Jetair Pvt. Ltd. challenging notices dated 11 March 2021 issued under Section 148 of the Income Tax...

Supreme Court

Supreme Court Modifies High Powered Committee Recommendations in Chardham Highway Project Case to Balance Development and Environmental Protection. The court held that widening of highways in ecologically sensitive Himalayan region must be subject to strict environmental safeguards and monitoring.

14 Dec 2021

The case concerns the Chardham Mahamarg Vikas Pariyojna, a project by the Ministry of Road Transport and Highways to widen approximately 900 km of nat...

High Court

Bombay High Court Acquits Accused in Murder Case Due to Unreliable Testimony of Interested Witnesses and Lack of Corroboration. Conviction under Sections 302, 307, 324, 143, 147, 148, 149 IPC set aside as evidence of sole eyewitness was inconsistent and not supported by medical or other evidence.

16 Jul 2020

The case arises from a common judgment of the Sessions Court convicting multiple accused for offences including murder, attempt to murder, and rioting...

Supreme Court

Supreme Court Directs Floor Test in Madhya Pradesh Assembly Amid Resignation Controversy. Governor's Power to Direct Floor Test is Not Binding on Speaker; Resignations Require Verification.

16 Mar 2020

The case arose from a political crisis in Madhya Pradesh where 22 Members of the Legislative Assembly (MLAs) belonging to the Indian National Congress...

High Court

High Court of Karnataka Dismisses Assessee's Appeal in Transfer Pricing Case — No Substantial Question of Law Found. The ITAT's findings on arm's length price for software development services were based on evidence and not perverse, hence no interference under Section 260-A of the Income Tax Act, 1961.

26 Jun 2018

The assessee, M/s. Indigra Exports Pvt. Ltd., filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

High Court

Bombay High Court Dismisses Revenue Appeals in Transfer Pricing Adjustment Cases — Holds That Arm's Length Price Determination Must Be Based on Reliable Comparable Data and Functional Analysis. The Tribunal's deletion of adjustments was upheld as it correctly applied functional comparability and permissible adjustments under Section 92C of the Income Tax Act, 1961 and Rule 10B of the Income Tax Rules, 1962.

5 Dec 2014

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax...

High Court

Bombay High Court Upholds Acquittal in Assault Case Due to Unreliable Testimony and Lack of Independent Witnesses. Prosecution Fails to Prove Guilt Beyond Reasonable Doubt as Material Contradictions and Omissions in Witness Statements Undermine the Case Under Sections 143, 147, 148, 323, 326, 427, 307, 115 read with Section 149 IPC.

7 Mar 2013

The State of Goa appealed against the judgment and order dated 28/12/2006 passed by the learned Additional Sessions Judge, Margao in Sessions Case No....

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