Search Results for "tax receipts"

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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...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "tax receipts"

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High Court

Bombay High Court Considers Second Appeal in Eviction Suit Where Title Was Disputed; Maintainability of Suit for Possession Without Declaration of Title at Issue. Court Frames Substantial Questions on Effect of Rent Controller's Finding and Evidentiary Value of Survey Records Under Goa Rent Control Act.

11 Feb 2021

The dispute pertained to a residential property known as 'Mordi' or 'Tanki' in Navelim, Goa. The plaintiffs, claiming through John Gomes, had filed an...

High Court

Karnataka High Court Considers Criminal Appeal in Disproportionate Assets Case Under Prevention of Corruption Act. Appellant Challenges Conviction Alleging Miscalculation of Income and Improper Sanction Under Sections 13(1)(e) and 13(2) of the Prevention of Corruption Act, 1988.

28 Jun 2024

The appellant, a former Electrical Attender in the Public Works Department, was convicted by the trial court under Section 13(1)(e) read with Section ...

High Court

Bombay High Court Dismisses PCIT's Challenge to Settlement Commission Order Under Section 245D(4) of Income Tax Act — No Jurisdictional Error Found. The court held that the Settlement Commission's order under Section 245D(4) is quasi-judicial and can only be challenged on limited grounds, and the PCIT failed to establish any jurisdictional error or perversity.

18 Apr 2024

The Principal Commissioner of Income Tax (Central)-3, Mumbai filed a writ petition under Article 226 of the Constitution of India challenging an order...

High Court

Bombay High Court Dismisses Second Appeal in Specific Performance Suit — Upholds Concurrent Findings of Readiness and Willingness. Agreement to Sell and Possessory Receipts Established Plaintiff's Continuous Readiness Under Section 16(c) of Specific Relief Act, 1963.

4 Feb 2016

The case involves a second appeal filed by the legal heirs of the original defendant against a decree for specific performance of an agreement to sell...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion Without Fresh Material Held Invalid. The court held that the Assessing Officer cannot reopen an assessment merely on a change of opinion when all material facts were disclosed and considered in the original assessment under Section 143(3).

1 Feb 2024

The petitioner, Godrej Projects Development Pvt. Ltd., a company engaged in real estate development and assessed to income tax, filed its return of in...

High Court

Bombay High Court Quashes Reopening of Assessment for UK Insurance Company in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 based on mere change of opinion without new tangible material is invalid.

29 Apr 2010

The petitioner, The Prudential Assurance Company Ltd., a UK-incorporated insurance company registered as a sub-account of a Foreign Institutional Inve...

High Court

High Court Dismisses Revenue's Appeal in Carbon Credit Deduction Case — Income from Sale of Carbon Credits Held Not Derived from Eligible Business Under Section 80IA of Income Tax Act, 1961. The court upheld the Tribunal's decision quashing the revision order under Section 263, finding no substantial question of law.

29 Mar 2016

The appellant, Commissioner of Income Tax-III, Bangalore, filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order of the In...

Supreme Court

Supreme Court Allows Revenue Appeal in Income Tax Matter, Holding Bonus Shares Converted into Stock-in-Trade are Taxable as Business Profits. Bonus Shares Initially Received as Capital Held Converted by Assessee Dealer into Stock-in-Trade, Making Sale Proceeds Taxable Under Income-tax Act, 1922.

6 Sep 1968

The dispute concerned the tax treatment of sale proceeds of bonus shares received by a dealer in shares and securities. The assessee, a firm dealing i...

High Court

Bombay High Court Dismisses Appeal in Succession Act Case — Probate of Will Upheld as Genuine and Validly Executed. The court affirmed that the propounder of the will had discharged the burden of proving due execution and attestation under Section 63 of the Indian Succession Act, 1925, and that the will was not vitiated by undue influence or fraud.

23 Jan 2024

The case involves a probate appeal under Section 299 of the Indian Succession Act, 1925, challenging the judgment of the Civil Judge (Senior Division)...

High Court

Bombay High Court Dismisses Summary Judgment Application by ITC in Copyright and Passing Off Suit — Plaintiff's Claims Not Frivolous or Vexatious, Require Trial. The court held that the test for summary judgment under Order XIII-A CPC is stringent and that triable issues existed regarding copyright subsistence and passing off.

11 Jan 2022

The present Interim Application was filed by the Defendant, Indian Tobacco Company (ITC), seeking dismissal of the Plaintiff's claims for copyright in...

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