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Supreme Court Allows Appeal in Insolvency Case: Income Tax Demands Not Raised Before Resolution Plan Approval Stand Extinguished. Claims for Assessment Years 2012-13 and 2013-14 Not Part of Approved Resolution Plan Cannot Be Enforced Under Section 31 of Insolvency and Bankruptcy Code, 2016.

The appeal arose from the approval of a Resolution Plan for M/s. Tehri Iron and Steel Casting Ltd. under the Insolvency and Bankruptcy Code, 2016. The...

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Supreme Court Acquits Accused in Murder Case Due to Unreliable Identification and Lack of Corroboration. Benefit of Doubt Extended Where Sole Eyewitness Testimony Was Inconsistent and Medical Evidence Did Not Match Ocular Version Under Section 302 IPC.

The case pertains to the death of Mandeep Kumar on 21.10.2018 following an alleged attack by seven masked persons. The appellant, was identified as on...

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Supreme Court Dismisses Income-tax Officer's Appeals; Upholds Requirement of Yearly Notice Under Section 43 of Income-tax Act, 1922. Advance Tax Demand as Agent of Non-Resident for Subsequent Year Without Fresh Appointment Held Invalid.

The case involved an appeal by the Income-tax Officer, Bombay (appellant) against the judgment of the Bombay High Court quashing demand notices issued...

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WRIT PETITION NO.730 OF 2009

The four writ petitions arose from income tax assessment proceedings concerning the transfer of shares of Idea Cellular Limited (formerly Birla Commun...