Search Results for "subsidiary facts"

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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 Dismisses Appeal in Compulsory Retirement Case Based on Declining ...
Supreme Court Upholds High Court's Determination that Non-Signatory to MoS Not B...

Search Results for "subsidiary facts"

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Supreme Court

Supreme Court Dismisses Appeals Against High Court Ruling That Canteen Workers of Subsidiary Are Not Employees of Air India — Corporate Veil Not Lifted in Absence of Fraud. Workmen of Statutory Canteen Run by Wholly-Owned Subsidiary Under Factories Act Not Deemed Employees of Holding Company When No Direct Control or Sham Arrangement Proven.

1 Aug 2026

Background: The litigation arose from an industrial dispute raised by workmen employed by Chef Air, a unit of Hotel Corporation of India (HCI), who op...

Supreme Court

Supreme Court Clarifies Legal Position on 'Same Line of Business' in Withdrawn Insolvency Appeal Involving Cooperative Society. The Court Examined Section 64(d) of the Multi-State Cooperative Societies Act, 2002, and Eligibility Under the Insolvency and Bankruptcy Code, 2016, Without Deciding Merits After Appellant Sought Withdrawal.

9 Apr 2026

The Supreme Court addressed a statutory appeal arising from the National Company Law Appellate Tribunal's judgment dated 21.08.2025, which affirmed th...

Supreme Court

Supreme Court Upholds NCLAT Decision Setting Aside NCLT Orders Approving Resolution Plans for Earth Infrastructures Limited. Dispute Involves GNIDA's Claim Over Land Leased to Special Purpose Company and Its Subsidiaries, and the Validity of Resolution Plans Under IBC.

5 Mar 2026

The Supreme Court of India heard a batch of civil appeals arising from a judgment of the National Company Law Appellate Tribunal (NCLAT) dated 30.01.2...

Supreme Court

Supreme Court Dismisses Appeal Against Initiation of CIRP Against Corporate Debtor Despite Payment by Guarantor's Resolution Applicant. Right of Subrogation Under Section 140 of Indian Contract Act, 1872 Not Available Where Resolution Plan Extinguishes Guarantee and No Payment of Entire Debt.

23 Jul 2024

The case involves an appeal against the initiation of Corporate Insolvency Resolution Process (CIRP) against the 2nd respondent, Gujarat Hydrocarbon a...

High Court

Bombay High Court Dismisses Writ Petition Challenging Termination of Concession Agreement for Non-Payment of Revenue Share. Court upholds termination as valid under Article 21.2 of the Concession Agreement for failure to pay monthly revenue share, rejecting claims of force majeure and breach of contract by the respondent.

20 Aug 2022

The petitioners, MEP Infrastructure Developers Ltd., Ozoneland Private Limited, Mrs. Anuya J. Mhaiskar, and Mr. Manoj Upadhyay, filed a writ petition ...

High Court

High Court Dismisses Appeal Against Winding-Up Order in Bond Default Case; Upholds Adverse Remarks Against Directors for Fund Diversion. Company Found Unable to Pay Debts and Substratum Lost, Justifying Winding Up Under Sections 433(e) and 433(f) of Companies Act, 1956.

23 Apr 2014

The appeal arose from a winding-up order passed by the learned company Judge against Zenith Infotech Limited (the appellant) in a petition filed by Th...

High Court

High Court of Karnataka Hears Appeals Against Single Judge's Order Quashing Establishment of Three Road Transport Corporations. The Division Bench Describes the History of KSRTC but the Available Text Does Not Contain the Final Decision.

28 Aug 2013

The appeals arose from a common order of the learned Single Judge in Writ Petition No. 22194 of 1997 dated 02.07.2007, which quashed orders and notifi...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Disallowance of Interest Case. Tribunal's finding that assessee had sufficient interest-free funds for investments upheld, and S.A. Builders precedent on business purpose for advances to sister concerns applied.

28 Mar 2012

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal dated...

High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case — Upholds Disallowance of Capital Losses and Business Loss on Guarantee Transactions. Tribunal's findings on sham transactions and lack of commercial substance affirmed under Income Tax Act, 1961.

6 Mar 2012

The appellant, Killick Nixon Limited, filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tri...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — No Disallowance Under Section 40A(2) for Purchase from Subsidiary at Contractual Rates. Purchase at higher than market rate from subsidiary justified due to assured quantity and quality under contract, and no tax avoidance as both entities taxed at same rate.

19 Oct 2010

The Commissioner of Income Tax appealed against an order of the Income Tax Appellate Tribunal (ITAT) confirming the deletion of a disallowance of Rs.4...

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