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Supreme Court Dismisses Appeals Claiming Easementary Rights Over 20ft Wide Road — Pleadings Must Specifically Allege 20-Year User for Prescription Under Section 15 of Indian Easements Act, 1882. Easement of Necessity Requires Proof of Absolute Necessity and Common Origin, Which Was Not Established.

The dispute pertains to easementary rights over a 20ft wide road situated on land Survey No.57 Hissa No.13A/1 owned by the respondents (Ramani's). The...

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Bombay High Court Allows Charitable Trust in Direct Tax Vivad Se Vishwas Act Case Due to Curable Defect in Filing Audit Report. Non-Filing of Audit Report Along with Return is a Curable Defect and Rejection of Declaration Under Section 143(1) of Income Tax Act, 1961 is Not Sustainable.

The petitioner, Chandrakant Narayan Patkar Charitable Trust, is a registered charitable trust. It filed a belated return of income for financial year ...

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Supreme Court Dismisses Appeals Challenging Wakf Board Notification Including Service Inam Lands in Dargah Property. Errata Notification Adding Lands to Wakf Property Upheld as Valid Exercise of Power Under Wakf Act, 1995.

The Supreme Court dismissed a batch of civil appeals challenging an order of the Andhra Pradesh High Court that upheld an Errata Notification issued b...

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Bombay High Court Allows Writ Petition Challenging ULC Act Proceedings — Proceedings Deemed Abated Under Repeal Act Due to Non-Completion of Vesting. Landowners' Successors Entitled to Benefit of Section 3 of ULC Repeal Act, 1999 as Physical Possession Not Taken.

The petitioners, Zainulabedin Abdul Razzak Kokni and others, filed a writ petition before the Bombay High Court challenging proceedings under the Urba...

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High Court of Karnataka Dismisses Winding-Up Petition Against Kingfisher Airlines Ltd. for Lack of Service of Statutory Notice. Petition under Sections 433(e) and (f) of the Companies Act, 1956 fails as petitioner Aerotron Limited did not prove service of demand notice under Section 434.

The petitioner, Aerotron Limited, a company incorporated under the laws of England and Wales, filed a winding-up petition under Sections 433(e) and (f...

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Bombay High Court Quashes Clarification in Direct Tax Vivad se Vishwas Act, 2020 — Circular No.21/2020 Held Ultra Vires. The clarification requiring withdrawal of appeal as a condition for filing declaration under the Act was struck down as arbitrary and violative of Article 14.

The petitioner, Macrotech Developers Limited, a public limited company engaged in real estate, filed a writ petition under Article 226 challenging a c...