Search Results for "Explanatory Amendment"

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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 Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "Explanatory Amendment"

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High Court

Bombay High Court Allows Revenue Appeals in Part, Remands for Fresh Consideration of Exemption Under Section 10(23C)(iiiab) of Income Tax Act, 1961 — Tribunal's Order Set Aside for Not Considering Whether Assessee is Wholly or Substantially Financed by Government.

26 Mar 2019

The case involves three appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging two orders of the Income Tax Appellat...

High Court

Karnataka High Court Hears Appeal Against Interim Stay of Excise Rule Amendments. State Challenges Ad Interim Order Staying Amended Rules 5 and 5-A of Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968, Introduced by Second Amendment Rules, 2025.

15 Apr 2026

The State of Karnataka filed a writ appeal under Section 4 of the Karnataka High Court Act, 1961 against an ad interim order dated 25.11.2025 passed b...

High Court

Bombay High Court Allows Assessee's Appeal on Proportional Increase of Advertisement Limit and Deductibility of Statutory Fund Transfer. Holds that Section 37(3A) limit must be proportionately increased for extended previous year and transfer to statutory storage fund is deductible under Section 37(1).

30 Sep 2016

This judgment by the Bombay High Court addresses four questions of law referred by the Income Tax Appellate Tribunal under Section 256(1) of the Incom...

Supreme Court

Supreme Court Allows Union of India's Appeals in Excise Incentive Withdrawal Case — Policy Change Upheld as Prospective and in Public Interest. The Court held that the impugned notification was not retrospective and promissory estoppel did not bar the government from modifying the incentive scheme for Kutch industries.

1 Jan 2020

The Supreme Court allowed the appeals filed by the Union of India against the common judgment of the Gujarat High Court, which had quashed Notificatio...

High Court

High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions

20 Jan 2026

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Inc...

High Court

High Court of Bombay at Goa Allows Tax Appeal in Part: ITAT Order Set Aside for Disallowing Deduction Under Section 80IB(10) for Sale of Multiple Flats to Same Person/Family, But Upholds Denial of Pro-rata Deduction. The amendment to Section 80IB(10)(f) was prospective, and agreements executed before its effective date cannot be subjected to the new condition.

1 Dec 2020

The case involves a tax appeal by M/s. Kamat Constructions Pvt. Ltd. against the order of the Income Tax Appellate Tribunal (ITAT) which disallowed de...

High Court

Bombay High Court Allows Co-operative Bank's Tax Appeals on TDS Exemption for Interest Paid to Members Under Section 194A(3)(v) of Income Tax Act, 1961 — Prospective Amendment Effective from 1st June, 2015 Clarifies Exemption Not Applicable to Time Deposits.

7 Mar 2017

The appellant, Saraswat Co-operative Bank Ltd., filed tax appeals against orders of the Income Tax Appellate Tribunal (ITAT) for assessment years 2010...

High Court

High Court of Karnataka Upholds Validity of Karnataka Minor Mineral Concession (Amendment) Rules, 2016 — Time Limit for Obtaining Environmental Clearance Upheld. Rule 8-B requiring quarry lease holders to obtain environmental clearance within 24 months from commencement of amendment rules is held to be reasonable and not violative of Articles 14, 19(1)(g) and 21 of the Constitution.

12 Mar 2021

The petitioners, holders of quarry leases for minor minerals, challenged the validity of Rule 8-B of the Karnataka Minor Mineral Concession (Amendment...

High Court

High Court of Karnataka Quashes Circular Amending Fire Tariff for Electronic Software Units — Circular Held Ultra Vires for Lack of Consultation with IRDA. Tariff Advisory Committee's substitution of 'Electronic Software Park' with 'Electronic Software Units' in All India Fire Tariff struck down as it was issued without prior consultation with the Insurance Regulatory Development Authority as required under Section 64UC of the Insurance Act, 1938.

27 Nov 2015

The petitioners, Infosys Technologies Ltd. and Wipro Limited, along with their officers, challenged a circular dated 07.04.2003 issued by the Tariff A...

High Court

High Court of Karnataka Dismisses Petition to Quash Corruption Proceedings Based on Retrospective Application of Section 17A of Prevention of Corruption Act, 1988. Amendment requiring prior sanction for investigation not applicable to cases where investigation commenced before its enactment.

20 Dec 2019

The petitioner, T.N. Bettaswamaiah, was facing trial before the Special Judge, Tumakuru, in Special C.C. No. 152/2013 for offences punishable under Se...

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