Search Results for "Section 55(1)"

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Agreement to Sell Not a Deemed Conveyance Without Transfer of Possession | Tenant’s Possession Not Sufficient | Supreme Court (2026 INSC 59)

The Supreme Court allowed the civil appeal filed by Vayyaeti Srinivasarao and set aside the judgment of the High Court, which had affirmed the Trial C...

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Supreme Court Dismisses Section 11 Petition for Appointment of Arbitrator in International Commercial Arbitration Dispute. Seat of Arbitration Held to be Dubai, UAE, Not India, Based on Express Terms of Distributorship Agreement.

The present petition was filed under Section 11(6)(a) read with Section 11(12)(a) of the Arbitration and Conciliation Act, 1996, seeking appointment o...

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Supreme Court Allows Appeals in TDS Penalty Case — Failure to Deposit TDS Not Attracting Penalty Under Section 271C if Reasonable Cause Shown. Belated Remittance of TDS Due to Financial Constraints and Bona Fide Belief Constitutes Reasonable Cause Under Section 273B of Income Tax Act, 1961.

The appeals arose from a common judgment of the Kerala High Court confirming the levy of penalty under Section 271C of the Income Tax Act, 1961 on the...

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High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.

The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...

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Bombay High Court Allows Quashing of Criminal Proceedings in Abetment of Suicide Case Due to Lack of Instigation. Allegations of Threat and Loan Dispute Do Not Constitute Abetment Under Section 306 IPC.

The applicant, Vijay @ Munna Bharat Gurkhude, filed an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) seeking quashment ...