Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.
7 Feb 2025Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...
Search Results for "discretionary interest"
2044 result(s) found
Found 2044 result(s)
Supreme Court
Supreme Court Dismisses Transfer Petition in Cheque Dishonour Case, Upholds Jurisdiction Under Section 142 of the Negotiable Instruments Act, 1881
6 Mar 2025Bank’s Right to Choose Jurisdiction for Cheque Dishonour Cases Upheld – Transfer Denied Under Section 406 of the Code of Criminal Procedure, 1973 ...
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Supreme Court
Supreme Court Allows State Appeal in Industrial Incentive Dispute — Concessional Electricity Rate Not Available to Existing Enterprises Undergoing Substantial Expansion Under Himachal Pradesh Industrial Policy, 2019. The Court held that Clause 16(a) of the Industrial Policy applies only to new enterprises, and the doctrine of promissory estoppel cannot be invoked to compel the State to provide incentives without an enabling notification.
25 May 2026The State of Himachal Pradesh and its departments appealed against the High Court's judgment that directed them to provide concessional electricity ra...
- 223
Supreme Court
Supreme Court Dismisses Appeal in Customs Pre-Deposit Dispute Under Section 129E of Customs Act, 1962. Appellant's Claim for Discretionary Relief Under Pre-Substitution Provision Rejected as Order and Appeal Were Post-Substitution, with Legislative Intent Favoring Fixed Percentage Regime.
28 Feb 2022The dispute arose from an appeal against the dismissal of a customs appeal due to non-compliance with the pre-deposit requirement under Section 129E o...
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High Court
Bombay High Court Dismisses Writ Petitions Challenging DRT Orders Under SARFAESI Act — Petitioner Failed to Show Jurisdictional Error or Violation of Natural Justice. The court held that the petitioner had an alternative remedy of appeal under Section 18 of the SARFAESI Act, 2002, and no exceptional grounds were made out for interference under Article 226.
30 Nov -0001The petitioner, Phoenix ARC Private Limited, a company registered under the Companies Act, 1956, acting as a trust, filed two writ petitions under Art...
- 81
High Court
Bombay High Court Allows Official Liquidator's Application for Sale of Company Assets in Winding-Up — Rejection of Higher Non-Compliant Offer Upheld. Court holds that strict compliance with earnest money deposit conditions is essential under Rule 272 of the Companies (Court) Rules, 1959, and the Official Liquidator's decision to accept a lower but compliant offer is valid.
1 Dec 2025The case involves an application by the Official Liquidator seeking approval for the sale of assets of M/s. Navinon Ltd. (In Liquidation) to the appli...
- 85
High Court
Bombay High Court Holds It Has Power to Accept Consent Terms and Compound Offence Under Section 138 NI Act in Revision Proceedings. The Court clarifies that Section 397 CrPC read with Section 401 CrPC empowers the High Court to record compromise and acquit accused even in revision, subject to satisfaction of complainant.
20 Dec 2024The Bombay High Court was hearing a group of criminal revision applications and connected matters, all arising from proceedings under Section 138 of t...
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High Court
Bombay High Court Disposes of News Broadcaster's Petition Challenging RBI Refusal to Accept Compounding Applications Under Foreign Exchange Management Act. The Court Examines the Compounding Process and the Validity of the 2017 Amendment to Rule 8(2) Barring Compounding When Section 37A Proceedings Are Contemplated.
26 Jun 2018The petitioner, a public limited news broadcasting company, filed a writ petition under Article 226 of the Constitution of India challenging the actio...
- 21
High Court
Gujarat High Court Allows Condonation of Delay of 3117 Days in Land Acquisition Appeal Due to Sufficient Cause. Liberal Approach Adopted for Illiterate Claimants Under Section 5 of Limitation Act, 1963 and Section 54 of Land Acquisition Act, 1894.
12 Mar 2026The judgment pertains to a group of civil applications filed for condonation of delay in preferring first appeals under Section 54 of the Land Acquisi...
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High Court
Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in Income Tax Case. ITSC's order under Section 245D(4) of Income Tax Act, 1961 upheld as valid and not perverse.
4 Apr 2024The Commissioner of Income Tax, Central – II, Mumbai, filed a writ petition challenging an order dated 31st July 2013 passed by the Income Tax Settl...
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