Search Results for "diminution value"

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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 "diminution value"

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Supreme Court

Supreme Court Examines Whether Land Acquisition Act Permits Acquisition of Building Part Without Underlying Land; State's Appeal Against High Court Quashing of Acquisition Without Land Under Consideration

31 Jul 2026

The State of Maharashtra appealed against a common judgment of the High Court which quashed land acquisition proceedings initiated under the Land Acqu...

High Court

Bombay High Court Grants Interim Relief Under Section 9 of Arbitration Act in Support of LMAA Arbitration — Respondent Directed to Furnish Bank Guarantee for Admitted Demurrage Liability. The court held that where liability is admitted and payment is defaulted, the petitioner is entitled to security pending arbitration.

2 Jul 2026

The petitioner, Norvic Shipping Asia PTE Limited, filed a petition under Section 9 of the Arbitration and Conciliation Act, 1996, seeking interim prot...

High Court

Bombay High Court Allows Writ Petition Challenging GST Summons Issued Without Jurisdiction — Lack of Territorial Jurisdiction Renders Proceedings Void Ab Initio. The court quashed summons under Section 70 of CGST Act, 2017 issued by an officer in Coimbatore to a Nagpur-based company, holding that the officer lacked territorial jurisdiction.

6 May 2026

The petitioner, M/s D P Jain & Co. Infrastructure Private Limited, a Nagpur-based company, challenged summons issued by the Senior Intelligence Office...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion Without New Tangible Material is Invalid.

29 Jan 2024

The petitioner, Everest Kanto Cylinder Ltd., a public limited company, filed its return of income for Assessment Year 2016-17 on 30 November 2015. The...

High Court

Bombay High Court Dismisses Revenue's Appeal in HDFC Bank Tax Case — Upholds ITAT's Decision on Section 14A Disallowance, Broken Period Interest, and Diminution in Value of Investments. The Court held that investments in tax-free securities were made from the assessee's own funds, broken period interest is allowable as a deduction, and amortization of premium on investments held to maturity is permissible as per RBI guidelines.

23 Jul 2014

The case involves an appeal filed by the Commissioner of Income Tax-2 under section 260A of the Income Tax Act, 1961, challenging an order of the Inco...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case — Penalty Deletion Upheld for Bonafide Claims. Claims for deduction under Section 35D and diminution in value of shares were bonafide and not concealment, following CIT vs. Reliance Petroproducts Pvt. Ltd.

14 Aug 2012

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

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose — Reassessment Beyond Four Years Invalid Without Allegation of Non-Disclosure

24 Jan 2012

The petitioner, DIL Ltd., challenged a notice dated 8 March 2011 issued under Section 148 of the Income Tax Act, 1961, seeking to reopen the assessmen...

High Court

Bombay High Court Dismisses Revenue Appeal in Income Tax Case, Holds Compensation for Loss of Agency as Capital Receipt. Amount received by assessee for giving up right to use trade mark and resigning as director is capital receipt not taxable under Section 2(24) and Section 4 of Income Tax Act, 1961.

29 Oct 2010

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal allowing the appeal of the assess...

Supreme Court

Supreme Court Upholds Assessee in Income Tax Case Regarding Computation of Capital Gains on Renouncement of Right Shares. The Court held that net capital gain under Section 12B(2) of the Income-tax Act, 1922, must be determined after deducting loss due to depreciation in value of original shares, applying commercial principles.

31 Oct 1966

This appeal concerned the proper computation of capital gains under the Indian Income-tax Act, 1922. The assessee, an individual, held 710 shares as i...

Supreme Court

Supreme Court Hears State's Appeal Against Quashing of Acquisition of Part of Building Without Land Under Land Acquisition Act, 1894. The High Court Held That Acquisition of a Portion of a Building Without Acquiring the Land Beneath It is Invalid.

1 Jan 1970

The State of Maharashtra appealed against a common judgment of the High Court dated 10.3.2006 in two writ petitions filed by Reliance Industries Ltd. ...

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