Search Results for "Rule 330"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "Rule 330"

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Supreme Court

Supreme Court Partially Allows Appeal in Income Tax Penalty Case — Compliance with Section 271AAA(2) Conditions is Mandatory but Penalty Must Be Proportionate to Undisclosed Income. The Court held that penalty under Section 271AAA(1) is computed at 10% of undisclosed income, not entire returned income, and part compliance with condition (iii) warrants proportionate reduction.

4 Mar 2025

The appeal arose from a penalty order under Section 271AAA of the Income Tax Act, 1961, for Assessment Year 2011-2012. The appellant, K. Krishnamurthy...

High Court

Bombay High Court Dismisses Writ Petition Challenging Judicial Immunity and IBC Proceedings as Abuse of Process. Challenge to Section 3 of Judges (Protection) Act, 1985 and Section 7 of IBC held to be frivolous and not maintainable.

20 Dec 2024

The petitioner, Mrs. Manisha Nimesh Mehta, as promoter and guarantor of M/s. Perfect Infraengineers Ltd., filed a writ petition in the Bombay High Cou...

Supreme Court

Supreme Court Allows Revenue's Appeals and Dismisses Assessees' Writ Petitions in GST Input Tax Credit Case — Upholds Constitutional Validity of Section 17(5)(c) and (d) of CGST Act. Court holds that denial of ITC on construction of immovable property used for renting is valid and does not violate Articles 14, 19(1)(g), or 300A.

3 Oct 2024

The case involves a challenge to the constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services...

Supreme Court

Supreme Court Allows Appeal for Enhanced Compensation in Land Acquisition Case — Blue Zone Classification Not Proved by State. Market Value Determined at Rs. 100 per sq. ft. Based on Comparable Awards for Similar Lands Acquired for Same Purpose Under Land Acquisition Act, 1894.

10 Jul 2024

The case pertains to the acquisition of land owned by the appellant, Kazi Akiloddin, for the construction of a flood protection wall in Akola, Maharas...

High Court

Bombay High Court Quashes FIR in Commercial Dispute Over Soyabean Supply — No Cheating Intent Established. Contractual Breach Without Deceitful Intention from Inception Does Not Attract Section 420 IPC.

25 Jun 2024

The applicants, a partnership firm named Sagacious Impex, filed a petition under Section 482 of the Code of Criminal Procedure, 1973 seeking quashing ...

Supreme Court

Supreme Court Dismisses Appeal in Electricity Regulatory Dispute Over Change in Law Claim. The Court upheld the Appellate Tribunal for Electricity's ruling that a communication from Coal India Limited permitting Inter Plant Transfer did not constitute a 'Change in Law' event under the Power Purchase Agreements, as it was an operational matter not altering the legal framework.

20 Apr 2023

The appeal arose from a dispute between electricity utilities and a power generator regarding compensation claims under Power Purchase Agreements. The...

Supreme Court

Supreme Court Dismisses Appeal Against Refusal to Quash Summons in Cheque Dishonour Case — Factual Defences Cannot Be Adjudicated Under Section 482 CrPC. Legal Presumption Under Section 139 of Negotiable Instruments Act, 1881 Favours Complainant at Pre-Trial Stage.

1 Jan 2022

The appellant, Rathish Babu Unnikrishnan, was the accused in a criminal complaint filed by Satish Gupta (respondent no. 2) under Section 138 of the Ne...

High Court

High Court of Bombay at Goa Quashes Criminal Proceedings Against Director in Drugs Act Case for Lack of Specific Allegations. Director Not Vicariously Liable Under Section 18(a)(i) r/w Section 27(d) of Drugs and Cosmetics Act, 1940 Without Evidence of Being In Charge of Day-to-Day Affairs.

29 Oct 2018

The petitioner, Sanjeev Wasan, a director of Maxmed Life Sciences Pvt. Ltd., filed a criminal writ petition under Section 482 of the Code of Criminal ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Unexplained Investment Addition Deleted Due to Lack of Evidence. The court held that the Assessing Officer must provide concrete evidence to support additions under Section 69B of the Income Tax Act, 1961, and that mere suspicion cannot justify additions.

13 Jul 2016

The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 against a common order of the Income Tax Appellate T...

High Court

High Court of Karnataka Allows Appeal in NI Act Case — Complainant Company's Authorised Representative Held Competent to File Complaint. The court set aside acquittal and remanded the case for fresh consideration on merits, finding that the trial court erred in holding that the complaint was not filed by an authorised person.

27 Sep 2013

The appellant, M/s Canara Workshops Limited, a company incorporated under the Companies Act, 1956, filed a complaint under Section 138 of the Negotiab...

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