Search Results for "under-valuation"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Developer's Challenge to Deemed Conveyance in Favor ...
Bombay High Court Allows Appeal in Arbitration Act Case — Upholds Appointment ...
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Search Results for "under-valuation"

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Supreme Court

Supreme Court Allows State Appeal in Government Land Forgery Case — High Court Order Quashed for Incomplete Assessment of Conspiracy Evidence. Prima Facie Case Established Against Respondents for Offences Under Sections 420, 467, 468, 471, 477A, 120B and 34 IPC.

26 Apr 2024

The Supreme Court allowed an appeal by the State of Orissa against the High Court's order quashing cognizance and process against the respondents in a...

Supreme Court

Supreme Court Allows Revenue Appeal in Central Excise Valuation Case — Related Party Transactions Must Be Valued Under Rule 11 CEVR Read with Section 4(1)(b) of Central Excise Act, 1944. Circular dated 01.07.2002 Clarifying Valuation Method for Mixed Sales to Related and Unrelated Parties Is Binding and Correctly Applied by Revenue.

5 Dec 2022

The present Civil Appeal arises from an order dated 30.11.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh, ...

Supreme Court

Supreme Court Allows Appeals in Court Fee Valuation Dispute: Circle Rate Not Conclusive for Market Value Under Section 7(iv-A) of Court Fees Act. The Court held that the market value for court fee purposes must be determined based on pleadings and evidence, not merely the circle rate fixed by the Collector.

19 Feb 2020

The appellant, Agra Diocesan Trust Association, filed two suits (O.S. 24/2013 and O.S. 25/2013) in the court of Civil Judge (Senior Division), Dehradu...

Supreme Court

Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.

1 Jan 2020

The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...

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 ...

High Court

Bombay High Court Declares Assignment of Assets by Ex-Director Void Under Sections 536(2) and 537(1)(b) of Companies Act, 1956 — Post-Winding Up Sale Without Court Leave Invalid. The court held that any disposition of company property after winding up without court approval is void, and subrogation does not permit sale of assets without leave of the court.

21 Oct 2015

The judgment concerns two reports filed by the Official Liquidator seeking a declaration that a Deed of Assignment dated 14.03.2012 executed by Mr. Sh...

High Court

Bombay High Court Upholds Settlement Commission Order Allowing Exemption for Imported Ferrari Despite Temporary UK Registration. Temporary registration for transit purposes does not disqualify a vehicle from exemption under Notification 21/2002-CUS as 'new, not registered anywhere prior to importation'.

26 Apr 2012

The case involves a challenge by the Commissioner of Customs (Import) against an order of the Settlement Commission under Section 127C(5) of the Custo...

High Court

Bombay High Court Quashes Settlement Commission Order in Customs Duty Case — Jurisdictional Condition Under Section 127B Not Fulfilled. Settlement Commission lacked jurisdiction to entertain application under Section 127B of the Customs Act, 1962 as no show cause notice was issued and no proceedings were pending.

29 Jun 2011

The Union of India filed a writ petition challenging the validity of an order passed by the Settlement Commission on 21 December 2010, which had acted...

High Court

Bombay High Court Dismisses Revenue's Appeal in Customs Confiscation Case — Goods Not Liable for Confiscation Under Section 111(d) or 111(m) of Customs Act, 1962. Supplier's Innocent Involvement and Lack of Misdeclaration by Respondent Lead to Dismissal.

19 Apr 2005

The case involves two appeals filed by the Commissioner of Customs & Central Excise, Goa, under Section 130 of the Customs Act, 1962, against a common...

High Court

Bombay High Court Allows Withdrawal of Winding-Up Petitions by Creditor in Company Law Dispute — Official Liquidator's Report Not a Bar. Court held that a creditor can withdraw a winding-up petition before advertisement under Section 466 of Companies Act, 1956, even after the Official Liquidator's report, as the petition remains a private dispute until advertisement.

30 Nov -0001

The judgment concerns two company applications (CA 80/2012 and CA 81/2012) filed by Pavlova Estates Private Limited (the applicant) seeking withdrawal...

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