WRIT PETITION NO. 12656 OF 2023
8 Apr 2025The writ petition under Article 227 of the Constitution of India was filed by Reliance General Insurance Company Ltd. against the order dated 31 July ...
Search Results for "share premium valuation"
34 result(s) found
Found 34 result(s)
High Court
Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.
9 Jan 2025The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...
- 103
Supreme Court
"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"
25 Jul 2024The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...
- 478
High Court
Bombay High Court Allows Conversion of Industrial Plot to Residential Zone in Town Planning Scheme — Arbitrary Zoning Violates Article 14. Petitioner's plot in I-2 zone surrounded by residential properties; court holds that zoning must be rational and non-arbitrary, and directs conversion on payment of premium under DCPR 2034.
9 Oct 2023The petitioner, Rational Art & Press Private Limited, owned Final Plot No. 951(A) on Appasaheb Marathe Marg, Mumbai, which was zoned as industrial (I-...
- 14
Supreme Court
Supreme Court Dismisses Trade Union's Petition Against Disinvestment of Government Shareholding in Public Sector Undertaking. Disinvestment Policy Upheld as Within Executive Domain, and Previous Litigation Barred Re-agitation Under Res Judicata in Public Interest Litigation Under Article 32 of Constitution.
18 Nov 2021The National Confederation of Officers Association of Central Public Sector Enterprises, a trade union registered under the Trade Unions Act 1926, alo...
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High Court
High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Lease Premium Paid by Tenant to Landlord for Surrender of Tenancy Rights is a Capital Expenditure, Not Revenue Expenditure. The premium paid to vacate the premises and surrender tenancy rights is capital in nature, not deductible as business expenditure under Section 37 of the Income Tax Act, 1961.
17 Jul 2015The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) filed an appeal under Section 260-A of the Income Tax Act, 1961, aga...
- 25
High Court
Bombay High Court Allows Amendment in Suit for Specific Performance After Trial Commenced — Amendment Sought After Cross-Examination of Plaintiff's Witness Held Not Barred by Proviso to Order VI Rule 17 CPC as Trial Had Not Concluded and Amendment Was Necessary for Determining Real Controversy
25 Sep 2013The petitioner, Walchandnagar Industries Limited, the original defendant No.1, challenged an order dated 28-11-2012 passed by the learned Civil Judge,...
- 410
High Court
Bombay High Court Partially Allows Revenue's Appeal in Raymond Ltd. Tax Case — Disallowance of Foreign Expenses on Directors' Relatives Upheld, Pre-operative Expenses Held Revenue in Nature. The court held that foreign expenses on relatives of directors are not allowable as business expenditure, while pre-operative expenses for establishing a new division are capital in nature.
20 Mar 2012The case is an appeal by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT) dated 22 March 2007 for Assessment Year 1992-93. The...
- 110
High Court
Bombay High Court Sanctions Scheme of Arrangement for Cairn India Limited with Foreign Subsidiaries Under Sections 391 and 394 of the Companies Act, 1956. The court approved the transfer of Indian undertakings from four foreign subsidiaries to the Indian listed company to simplify corporate structure.
22 Jun 2010The petitioner, Cairn India Limited, a company incorporated under the Companies Act, 1956 and listed on Indian stock exchanges, filed a petition under...
- 54
High Court
Bombay High Court Dismisses Petitions Challenging CIDCO's Revaluation of Lease Premium and Ground Rent for Commercial Plots. The court upheld CIDCO's power to revise lease terms based on current market rates under the Maharashtra Industrial Development Act, 1961, rejecting claims of estoppel and legitimate expectation.
30 Nov -0001The judgment concerns three writ petitions filed by commercial plot allottees in Navi Mumbai challenging the decision of the City and Industrial Devel...
- 100
