WRIT PETITION NO. 116 OF 2025
23 Apr 2025...
Search Results for "Regulation 132"
297 result(s) found
Found 297 result(s)
High Court
Bombay High Court Quashes Income Tax Notices Against Company Resolved Under IBC — Clean Slate Principle Applies to Past Tax Claims. The court held that once a resolution plan is approved under Section 31 of the IBC, the corporate debtor cannot be pursued for tax liabilities that arose prior to the CIRP, as the plan is binding on all stakeholders including the Income Tax Department.
28 Aug 2024The petitioners, Uttam Value Steels Ltd. (a company) and its director, challenged multiple notices and communications issued by the Income Tax Departm...
- 465
High Court
Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.
2 Feb 2024The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...
- 21
High Court
Bombay High Court Dismisses Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act for AY 2007-2008. Failure to Assess Consideration Under Distribution Agreement Constitutes Income Escaping Assessment.
2 Feb 2024The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It entered into a Dis...
- 48
Supreme Court
Supreme Court Dismisses Appeal by Haryana Utilities Against APTEL Order on Tariff Revision for Adani Power. Court upholds CERC's power to grant compensatory tariff under Section 63 of Electricity Act, 2003 due to change in law and force majeure events.
20 Apr 2023The present appeal arises from a judgment of the Appellate Tribunal for Electricity (APTEL) dated 3rd November 2020, which dismissed the appeal filed ...
- 387
Supreme Court
Supreme Court Upholds Appointees in Drug Inspector Selection Case, Reversing High Court's Quashing of Appointments. The Court found no arbitrariness or illegality in the recast eligibility criteria, selection committee composition, or viva-voce marks allocation under the Jammu and Kashmir Subordinate Services Recruitment Rules, 1992, and reinstated the 2009 appointments.
28 Mar 2023The dispute arose from the selection process conducted on 8 September 2009 for appointing drug inspectors in Jammu and Kashmir, resulting in the appoi...
- 228
Supreme Court
Supreme Court Interprets Tax Exemption Calculation Method Under Gujarat Tourism Incentive Scheme. The court held that exemption limits under the New Package Scheme of Incentives for Tourism Projects, 1995-2000, should be calculated based on tax payable, not gross receipts, as per the exemption notification dated 14.02.1997 under Section 29(1) of the Gujarat Entertainments Tax Act, 1977.
2 Feb 2023The appeal arose from a judgment of the Gujarat High Court concerning the interpretation of tax exemption calculations under the Gujarat New Package S...
- 166
Supreme Court
Supreme Court Allows Appeals in Specific Performance Suit — Agreement to Sell BDA Allotted Site Within Prohibited Period Held Unlawful. Court sets aside decree for specific performance as the agreement violated Rule 18(2) of the Bangalore Development Authority (Allotment of Sites) Rules, 1972, which prohibited alienation for ten years.
18 Jan 2022The case involves a suit for specific performance of an agreement to sell a site allotted by the Bangalore Development Authority (BDA). The first defe...
- 302
High Court
Supreme Court Upholds Financial Creditor in Insolvency Petition Based on Balance Sheet Acknowledgement Under Limitation Act. The Court held that entries in signed balance sheets constitute acknowledgement of debt under Section 18 of the Limitation Act, 1963, extending the limitation period for applications under Section 7 of the Insolvency and Bankruptcy Code, 2016, and that defects in the application regarding the date of default are curable.
15 Apr 2021The dispute arose from an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) filed by Asset Reconstruction Company (India) ...
- 191
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 2020The 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...
- 336
