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Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.

The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...

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Supreme Court Allows Appeal in Pension Interest Case — No Interest on Delayed DCRG and CVP When Judicial Proceedings Were Pending at Retirement. Rule 4 of Central Civil Services (Commutation of Pension) Rules, 1981 disentitles commutation during pendency of judicial proceedings.

The case pertains to an appeal by the Chief General Manager, Gujarat Telecom Circle, Bharat Sanchar Nigam Ltd. and others against the judgment of the ...

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Bombay High Court Partially Allows Appeal in Land Acquisition Case, Enhances Compensation for Land Acquired for Road Construction. The court enhanced compensation from ₹52/- to ₹200/- per sq.mt. under Section 18 of the Land Acquisition Act, 1894, considering location and amenities.

The appellant, Jacinto Baretto Miranda, owned land in Margao, Goa, which was acquired by the government for road construction. Possession was taken in...

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Bombay High Court Allows Appeal in Land Acquisition Case — Compensation for Severance of Property Not Payable Under Section 23(1) of Land Acquisition Act, 1894. Court holds that cost of constructing a culvert to connect severed portions is not a separate head of compensation under the Act.

The case involves an appeal by the Executive Engineer and Special Land Acquisition Officer against the judgment of the Reference Court dated 6/01/2005...

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Bombay High Court Enhances Compensation in Land Acquisition Case for Metro Centre Project. Claimant's Appeal Partly Allowed; State's Appeal Dismissed.

The case involves two cross-appeals arising from a land acquisition reference. The claimant, Arvind Bhaskar Limaye, owned land in Survey No.48/B admea...