Search Results for "assessment year 2012-13"

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Supreme Court Allows Appeals in TDS Penalty Case — Failure to Deposit TDS Not Attracting Penalty Under Section 271C if Reasonable Cause Shown. Belated Remittance of TDS Due to Financial Constraints and Bona Fide Belief Constitutes Reasonable Cause Under Section 273B of Income Tax Act, 1961.

The appeals arose from a common judgment of the Kerala High Court confirming the levy of penalty under Section 271C of the Income Tax Act, 1961 on the...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Mere Change of Opinion Without New Tangible Material, Violating Section 147 Proviso.

The petitioner, Macrotech Developers Limited (successor to Palava Dwellers Pvt. Ltd.), challenged a notice dated 27 March 2019 issued under Section 14...

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Bombay High Court Acquits Accused in Kidnapping and Rape Case Due to Inconsistent Evidence and Lack of Proof of Age. Conviction under Sections 363, 366A, and 376 IPC Set Aside as Prosecution Failed to Establish Victim's Age Below 18 and Consent Was Voluntary.

The appellant, Parvesh Bagde, was convicted by the Additional Sessions Judge, Chandrapur, for offences under Sections 363, 366A, and 376 of the Indian...

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Bombay High Court Dismisses Challenge to Maharashtra's Loan Waiver Scheme for Farmers — Scheme Held Not Arbitrary or Unconstitutional. Court finds that the classification based on loan amount is reasonable and does not violate Article 14 of the Constitution.

The petitioner, Sanjaykumar Bhalchandra Patil, a farmer from Jalgaon, filed a writ petition under Article 226 of the Constitution of India challenging...

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Bombay High Court Upholds Injunction in Specific Performance Suit Based on Possessory Evidence. Lower Appellate Court's Reversal of Trial Court's Finding on Possession Upheld as a Possible View.

The dispute arose out of Special Civil Suit No. 24 of 2014 filed by the respondent (plaintiff) against the petitioners (defendants) for specific perfo...