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"Supreme Court's Landmark Decision on Valuation Under Central Excise Act, 1944: Bharat Petroleum vs. Commissioner of Central Excise" "Defining Transaction Value in the Sale of Petroleum Products Between Public Sector Undertakings Under the Central Excise Act."

The judgment clarifies the determination of "transaction value" under Section 4(1) of the Central Excise Act for sales made between public sector oil ...

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Supreme Court on Interim Orders Without Framing Substantial Questions of Law. Upholding judicial rigor, the Court sets aside an interim order passed without framing substantial legal questions in a second appeal.

The Supreme Court examined whether a High Court can grant interim orders in a second appeal without formulating substantial questions of law under Sec...

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High Court cannot reappreciate concurrent factual findings under Article 226 – Revenue records upheld.

Constitution of India, 1950 – Article 226 – Writ jurisdiction – Interference with concurrent findings – Held: The High Court exceeded its juri...

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"High Court Strikes Down Reassessment Order Against Wavy Construction LLP as Time-Barred" "Reassessment proceedings held invalid due to exceeding statutory limitation under the Income Tax Act, 1961."

The Bombay High Court quashed the reassessment order dated September 30, 2022, passed against Wavy Construction LLP under Sections 147, 143(3), and 14...

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"High Court Invalidates Reassessment Notice Against Shri Saibaba Sansthan Trust Shirdi" "Reassessment quashed due to lack of new tangible material."

The Bombay High Court held that reopening of assessments under Section 147 of the Income Tax Act, 1961, based on material already scrutinized during t...

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CENVAT Credit on Exempted Goods Upheld by Bombay High Court. Factual findings and reliance on precedents render Revenue’s appeal untenable.

Commissioner of CGST & Central Excise, Daman Commissionerate v. Huhtamaki PPL Ltd.Central Excise – CENVAT Credit on exempted goods – Whether c...

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"High Court Upholds State Authority to Suspend Officers for Alleged Misconduct Despite Subsequent Policy Waivers" "Administrative accountability prevails over retrospective policy relaxations."

The Maharashtra Administrative Tribunal's decision to reinstate a Tahsildar, suspended for alleged inaction against illegal mining, was quashed. The H...

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"Supreme Court Quashes Arbitrary Land Allotment to Housing Society" Transparency and fairness in public land allotment upheld.

Supreme Court of India Sets Aside Arbitrary Allotment of Government Land to Housing SocietyIn Proposed Vaibhav Cooperative Housing Society Limited v. ...

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Petitioner’s Plea for Discharge in Land Conspiracy Dismissed by Bombay High Court. Court affirms prima facie evidence of land fraud and conspiracy involving government land.

The Bombay High Court dismissed a writ petition filed under Section 482 of Cr.P.C. and Article 227 of the Constitution. The petitioner, an advocate, w...

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Bombay HC Rules Issuance of Income Tax Notices to Deceased Invalid. A dead person cannot be subject to reassessment notices under Section 148 of the Income Tax Act.

Acts and Sections Discussed: Section 148, 148A(b), and 148A(d) of the Income Tax Act, 1961 Judicial precedents and principles of natural justice ...