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5 Mar 2026The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...
Search Results for "Section 92A"
40 result(s) found
Found 40 result(s)
High Court
High Court of Gujarat Dismisses Employer's Appeal in Workmen's Compensation Case — Employer Failed to Disprove Employment Relationship and Negligence. Commissioner's award of compensation, penalty, interest, medical expenses, and costs under Employees' Compensation Act, 1923 upheld.
5 Mar 2026The present appeal was filed by the Chief Officer, Bhanvad Municipality, under Section 30 of the Employees' Compensation Act, 1923, challenging the ju...
- 106
Supreme Court
Supreme Court Allows Appeals in Motor Accident Claim Cases Due to Erroneous Application of Contributory Negligence. Claim petitions under Section 166 of Motor Vehicles Act, 1988 dismissed by Tribunal and High Court on ground of contributory negligence of deceased driver, but Supreme Court held that negligence of driver cannot be attributed to other deceased passengers who were not driving.
1 Jan 2026The appeals arise from a common judgment of the Allahabad High Court affirming the dismissal of claim petitions by the Motor Accident Claims Tribunal,...
- 75
High Court
Bombay High Court Quashes Assessment Orders for Violation of Natural Justice in Transfer Pricing Adjustment. Failure to Provide TPO's Draft Order and Opportunity of Hearing Renders Proceedings Void Ab Initio Under Sections 144C and 92CA of Income Tax Act, 1961.
12 Sep 2023The petitioner, Undercarriage and Tractor Parts Pvt. Ltd., filed its return of income for Assessment Year 2015-2016 on 30 September 2015 declaring a l...
- 68
Supreme Court
Supreme Court Allows Government of NCTD in Challenge to Lieutenant Governor's Nominations to Delhi Municipal Corporation Under Section 3(3)(b)(i) of DMC Act. The power of nomination is not discretionary and must be exercised on the aid and advice of the Council of Ministers under Article 239AA(4) of the Constitution.
1 Jan 2023The case concerns the interpretation of Section 3(3)(b)(i) of the Delhi Municipal Corporation Act, 1957 (DMC Act), which empowers the Lieutenant Gover...
- 413
Supreme Court
Supreme Court Upholds Doctrine of Mutuality for Incorporated Clubs — Supply of Food and Drinks to Members Not Taxable as Sale. The Court held that Article 366(29-A)(e) does not override the mutuality principle and that incorporated clubs acting as agents of their members do not effect a 'sale' under sales tax laws.
3 Oct 2019The Supreme Court in this batch of appeals considered the applicability of the doctrine of mutuality to incorporated clubs after the 46th Amendment to...
- 218
Supreme Court
Supreme Court Allows Revenue's Appeal in Transfer Pricing Case — CBDT Instruction Not Mandatory. Assessing Officer's Power to Determine Arm's Length Price Under Section 92C(3) Upheld Despite Non-Reference to TPO.
13 Aug 2019The case involves an appeal by the Principal Commissioner of Income Tax-4, Mumbai against the judgment of the Bombay High Court which dismissed the Re...
- 209
High Court
Bombay High Court Quashes TPO Order in Transfer Pricing Adjustment for Demerger Transaction. Held that transfer pricing provisions under Section 92 of Income Tax Act, 1961 do not apply to a demerger approved by High Court where assets and liabilities are transferred at book value without any consideration.
15 Mar 2019The petitioner, Times Global Broadcasting Company Ltd, a wholly owned subsidiary of Benett, Coleman and Company Ltd (BCCL), was engaged in distributio...
- 145
High Court
Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim for Pillion Rider Death. Act Policy does not cover pillion rider risk, so insurance company not liable for compensation.
19 Jun 2017The case involves an appeal by the National Insurance Company Ltd. against a judgment and order dated 22.08.2006 passed by the Motor Accident Claims T...
- 60
Supreme Court
Supreme Court Hears Appeals Against High Court Quashing of Tax Assessment in Inter-State Gas Sale Dispute. State Imposed Tax on Sale of Natural Gas Extracted Under Production Sharing Contract, High Court Quashed Assessment and Directed Refund.
1 Jan 1970The Supreme Court of India heard a group of civil appeals filed by the State of Uttar Pradesh against the judgment of the Allahabad High Court, Luckno...
