Search Results for "capital value method"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Issues Notice in Service Matter Challenging Deletion of Names ...
High Court of Karnataka Allows Appeals Against Ex Parte Interim Injunction in Pr...
High Court of Karnataka Allows Revision Petition in Private Complaint Case — T...
High Court of Karnataka Allows Revision Petition in Private Complaint Case — T...

Search Results for "capital value method"

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Supreme Court

Supreme Court Upholds Regulatory Commission's Order Restricting Depreciation to Actual Supply Period in Electricity Tariff Dispute. Depreciation under Regulation 6.32 of DERC (Terms and Conditions for Determination of Generation Tariff) Regulations, 2011 cannot be allowed beyond the period of actual supply of electricity to consumers, as consumer interest is paramount under Section 61(d) of the Electricity Act, 2003.

7 May 2026

The Supreme Court allowed the appeal filed by the Delhi Electricity Regulatory Commission (Commission) against the judgment of the Appellate Tribunal ...

High Court

Madras High Court Allows Assessee's Appeal in MAT Computation Case — Capital Gain on Sale of Fixed Assets Cannot Be Added to Book Profit Under Section 115JB When Not Credited to Profit and Loss Account. The Court held that the Assessing Officer cannot rework book profit under Section 115JB by including capital gains directly absorbed in the balance sheet, as the computation under Section 115JB must be based on the profit as shown in the profit and loss account prepared in accordance with the Companies Act.

20 Mar 2026

The appellant, M/s PVP Corporate Parks Pvt. Ltd., a private limited company engaged in leasing and renting of amenities and buildings, filed its incom...

Supreme Court

Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

22 Oct 2021

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...

High Court

High Court of Karnataka Enhances Compensation in Motor Accident Claim Case — Deceased was a 60-year-old agriculturist earning Rs.6,000 per month; Tribunal's notional income of Rs.4,500 per month enhanced to Rs.6,000 per month with multiplier of 9 and 1/3rd deduction for personal expenses.

8 Jan 2021

The appeal was filed by the claimants (wife and children of the deceased Buddappa) under Section 173(1) of the Motor Vehicles Act, 1988, against the j...

Supreme Court

Supreme Court Upholds Death Sentence for Brutal Rape and Murder of Two-Year-Old Child. Circumstantial Evidence and Medical Testimony Confirm Guilt Under Sections 302, 363, 376, 377 IPC.

3 Oct 2019

The case involves the brutal kidnapping, rape, unnatural offence, and murder of a two-year-old girl by the appellant, Ravi S/o Ashok Ghumare, in Jalna...

Supreme Court

Supreme Court Allows Appeal in Income Tax Case: Subscriptions Received Under Collective Investment Schemes Held to be Capital Receipts Not Income. Peerless General Finance's Subscriptions Not Forfeited During Assessment Years, Hence Not Taxable as Income.

9 Jul 2019

The appeal arose from a dispute between The Peerless General Finance and Investment Company Ltd. (appellant) and the Commissioner of Income Tax (respo...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reasons to Believe Income Escaped Assessment. Reassessment Based on Change of Opinion Regarding Cost of Acquisition Under Section 55(2)(b)(ii) is Invalid.

22 Dec 2017

The petitioner, J.B. Amin & Brothers (HUF), owned land at Aurangpura, Aurangabad, purchased by late Balubhai Amin for Rs.1,80,000. After his death in ...

High Court

Bombay High Court Upholds Tribunal's Remand Order in Income Tax Appeal — Scope of Appellate Powers Under Section 254 of Income Tax Act, 1961. The court held that the Income Tax Appellate Tribunal has the power to remand a matter for fresh assessment when the Assessing Officer has not properly considered the assessee's method of accounting and the quantum of on-money.

15 Nov 2016

The case involves an income tax reference and a connected writ petition filed by Parmanand Builders Pvt. Ltd. (the assessee) against the Commissioner ...

High Court

Bombay High Court Allows Depreciation on Original Cost in Amalgamation Case Under Rule 10 of Income Tax Rules. Notional Depreciation to Non-Resident Parent Does Not Reduce Written Down Value for Successor Company.

13 Aug 2014

The case involves an Income Tax Reference under section 256(1) of the Income Tax Act, 1961, arising from the assessment years 1976-77, 1977-78, and 19...

High Court

Bombay High Court Sanctions Scheme of Arrangement for Amalgamation of Five Transferor Companies with Unichem Laboratories Limited. Scheme held fair and reasonable under Sections 391-394 of Companies Act, 1956, despite shareholder objection.

12 Jul 2012

The judgment concerns five Company Scheme Petitions filed under Sections 391 to 394 read with Sections 80, 100 to 103 of the Companies Act, 1956, seek...

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