Search Results for "capital value method"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
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Search Results for "capital value method"

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High Court

Bombay High Court Allows Revenue's Appeal in Rental Income Classification Case. Rental income from leasing unsold units of a commercial complex constructed by a real estate developer is assessable as business income, not income from house property.

9 Apr 2015

The case involves multiple appeals filed by the Commissioner of Income Tax against the common order of the Income Tax Appellate Tribunal (ITAT) which ...

Supreme Court

Supreme Court Dismisses Appeals of Generating Company and State Utility in Electricity Tariff Dispute. Deemed Generation Incentive Not Payable After 1995 Notification; Supplementary Agreement Bars Retrospective Interest on Deemed Loan.

6 May 2020

The Supreme Court dismissed two appeals arising from a common order of the Appellate Tribunal for Electricity (APTEL) concerning a power purchase agre...

Supreme Court

Supreme Court Remands Oppression Petition in Share Allotment Dispute Under Sections 397/398 of Companies Act, 1956 — Preference Shareholder's Voting Rights and Validity of Allotments Require Reconsideration. The Court held that the allotments were made in compliance with Section 81(1A) but the High Court failed to properly assess the allegations of oppression, necessitating a fresh hearing by the Company Law Board.

10 May 2019

The appeal arose from a judgment of the Delhi High Court which set aside an order of the Company Law Board (CLB) in a petition under Sections 397 and ...

Supreme Court

Supreme Court Allows Appeal in Income Tax Case: Subscriptions Received Under Collective Investment Schemes Held to be Capital Receipts Not Income. Peerless General Finance's Subscriptions Not Forfeited During Assessment Years, Hence Not Taxable as Income.

9 Jul 2019

The appeal arose from a dispute between The Peerless General Finance and Investment Company Ltd. (appellant) and the Commissioner of Income Tax (respo...

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

Madras High Court Allows Assessee's Appeal in MAT Computation Case — Capital Gain on Sale of Fixed Assets Cannot Be Added to Book Profit Under Section 115JB When Not Credited to Profit and Loss Account. The Court held that the Assessing Officer cannot rework book profit under Section 115JB by including capital gains directly absorbed in the balance sheet, as the computation under Section 115JB must be based on the profit as shown in the profit and loss account prepared in accordance with the Companies Act.

20 Mar 2026

The appellant, M/s PVP Corporate Parks Pvt. Ltd., a private limited company engaged in leasing and renting of amenities and buildings, filed its incom...

High Court

Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

10 Jun 2013

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

Supreme Court

Supreme Court Upholds Regulatory Commission's Order Restricting Depreciation to Actual Supply Period in Electricity Tariff Dispute. Depreciation under Regulation 6.32 of DERC (Terms and Conditions for Determination of Generation Tariff) Regulations, 2011 cannot be allowed beyond the period of actual supply of electricity to consumers, as consumer interest is paramount under Section 61(d) of the Electricity Act, 2003.

7 May 2026

The Supreme Court allowed the appeal filed by the Delhi Electricity Regulatory Commission (Commission) against the judgment of the Appellate Tribunal ...

High Court

Bombay High Court Upholds Constitutional Validity of State Amendment Reducing Gram Panchayat Members in Public Interest Litigation. The amendment to Section 10 of the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961, reducing the number of elected members from 15 to 7, is held valid and not violative of Article 243G of the Constitution.

10 Nov 2014

The judgment pertains to a Public Interest Litigation filed by five residents of Morewadi and Panchgaon in Kolhapur district, challenging the constitu...

High Court

Bombay High Court Sanctions Scheme of Arrangement for Amalgamation of Five Transferor Companies with Unichem Laboratories Limited. Scheme held fair and reasonable under Sections 391-394 of Companies Act, 1956, despite shareholder objection.

12 Jul 2012

The judgment concerns five Company Scheme Petitions filed under Sections 391 to 394 read with Sections 80, 100 to 103 of the Companies Act, 1956, seek...

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