Search Results for "business commencement"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
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Search Results for "business commencement"

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Supreme Court

Supreme Court Allows Deduction Under Section 80IA for Infrastructure Facility Despite Conversion of Firm to Company. The court held that the assessee-company, formed by conversion of a partnership firm, satisfied the condition of having an agreement with the government under Section 80IA(4)(i)(b) of the Income Tax Act, 1961, as the conversion did not create a new entity but a continuation of the same business.

5 Mar 2020

The case involves an appeal by the Commissioner of Income Tax, Udaipur, against the judgment of the Rajasthan High Court which allowed the deduction u...

High Court

High Court of Bombay examines Official Liquidator’s report for declaration of sub-lease executed by lessee as void. The matter involves sub-lease of company property during pendency of winding up, with allegations of fabricated documents.

5 May 2017

The matter concerns an Official Liquidator’s report filed in the winding up of Modi Stone Limited, seeking a declaration that a sub-lease dated 20 M...

High Court

WRIT PETITION NO.9189 of 2010

5 May 2011

The matter arose out of a dispute over the setting up of a new private sugar factory. Khandoba Prasanna Sakhar Karkhana Limited and Sahyadri Sahakari ...

High Court

Bombay High Court Dismisses Union of India's Petition Challenging Commencement Certificates for Construction Near Military Airbase. Court holds that mere proximity to a military airbase does not automatically invalidate building permissions, and that the petitioner failed to demonstrate any specific violation of the Aircraft Act, 1934 or the Works of Defence Act, 1903.

23 Oct 2023

The Union of India, through the Ministry of Defence, filed a writ petition before the Bombay High Court seeking quashing of Commencement Certificates ...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case - STP Undertaking Exemption Denied as Manufacturing Commenced Before 1 April 1994. The court held that the conditions of Section 10A(2) of the Income Tax Act, 1961 were not fulfilled because the undertaking had already started manufacturing before the cutoff date, and the subsequent slump sale did not affect the commencement date.

6 Mar 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the Income Tax Appellate Tribunal's decision allowing the assessee...

High Court

High Court of Judicature at Bombay, Nagpur Bench Considers Miscellaneous Civil Application (Arbitration) No. 1166 of 2023. Matter involves 70 applicant entities engaged in cotton ginning and pressing; no substantive order, reasoning, or cited provisions appear in the available judgment excerpt.

1 Jan 1970

The available judgment excerpt comprises only the cause title and party array for Miscellaneous Civil Application (Arbitration) No. 1166 of 2023 befor...

High Court

High Court of Karnataka Allows Revenue Appeal in Income Tax Case on Amalgamation Loss Set-off — Unabsorbed Depreciation of Amalgamating Company Cannot Be Set Off Against Amalgamated Company's Business Income Under Section 72A of Income Tax Act, 1961. The court held that the condition of three years business under Section 72A(1)(a) was not satisfied as the power generation business commenced less than three years before amalgamation.

16 Oct 2015

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) dated 10.07.2009, which had allowed the assessee-company to set off...

High Court

High Court of Karnataka Reserves Judgment in Writ Petitions Challenging Ex-Parte Tax Orders and Show Cause Notices Post Moratorium Under Insolvency and Bankruptcy Code, 2016. The court examines whether moratorium under Section 14 extinguishes pending tax claims and prohibits subsequent proceedings after approval of resolution plan.

19 Sep 2025

The present writ petitions were filed by M/S. Olive Lifesciences Private Limited, a company incorporated under the Companies Act, 1956, engaged in man...

High Court

Bombay High Court Allows Revision Application of Lessor in Rent Control Exclusion Case. Company That Lost Rent Control Protection Due to High Paid-Up Share Capital Cannot Regain It by Subsequent Reduction.

4 Oct 2024

The case involves a dispute between M/s. Depe Global Shipping Agencies Pvt. Ltd. (Plaintiff/Lessor) and M/s. Mather and Platt (India) Ltd. (Defendant/...

High Court

Bombay High Court Considers Interim Injunction Application in 'AirTel' Trademark Dispute Between Telecom and Liquor Companies. Plaintiffs Allege Passing Off and Copyright Infringement Against Defendants Using Identical Mark on Alcoholic Beverages.

21 Mar 2006

The plaintiffs, a leading telecommunications company providing mobile services under the brand 'AirTel', filed a suit against the defendants, a liquor...

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