Search Results for "taxing provision interpretation"

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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 Enhances Child Maintenance and Grants Interim Medical Maintenance ...
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Search Results for "taxing provision interpretation"

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Supreme Court

Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

12 Oct 2023

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

Supreme Court

Supreme Court Allows Appeal in Public Trust Election Dispute, Upholding Change Report Under Bombay Public Trusts Act, 1950. Working President Had Authority to Convene Election Meeting and Defaulting Members Were Not Entitled to Notice Under Section 15 of Societies Registration Act, 1860.

23 Jan 2024

The appeal arose from a dispute over a change report filed under the Bombay Public Trusts Act, 1950, regarding elections in Shikshan Prasarak Mandal, ...

High Court

Bombay High Court Allows Appeal in Income Tax Case — Reassessment Notice Invalid Beyond Four Years Without Allegation of Non-Disclosure. Arbitration Award Receipt Held as Capital Receipt, Not Income Under Section 147 of the Income Tax Act, 1961.

8 Nov 2023

The appellant, Ramona Pinto, an individual, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 2nd April 2018 pass...

Supreme Court

Supreme Court Deliberates on Employment Status of Contract Workers in Statutory Canteens Under Factories Act. The Court Examines Whether Workers Engaged by Contractor to Run Canteen Required Under Section 46 Are Deemed Employees of Principal Employer.

1 Aug 2026

The appeals arose from a dispute over the employment status of casual workers employed by a contractor to run a canteen at Air India's premises. The c...

High Court

Bombay High Court Dismisses Petition Challenging Demolition Notice Under Section 354A of Mumbai Municipal Corporation Act, 1888 — Alternative Remedy Under Section 351 Available.

13 Sep 2013

The petitioner, Abdul Karim Ahmed Mansoori, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 1st August...

High Court

Gujarat High Court Quashes Notice Under Section 153A for Assessment Year 2011-12 in Search Case — Notice Issued Beyond Six-Year Limit Invalid. The Court held that the notice under Section 153A for AY 2011-12 was barred by limitation as the search was conducted on 08.10.2020 and the six-year period preceding the assessment year of search (2021-22) would cover AYs 2015-16 to 2020-21, not AY 2011-12.

4 Feb 2026

The petitioner, an individual with agricultural income, rental income, and partnership income from M/s. Popular Developer, was subjected to a search u...

High Court

Karnataka High Court Division Bench Considers Appeals Against Quashing of SC/ST Liquor License Reservation Notification. Single Judge Quashed Notification as Discriminatory, State Appeals.

20 Jan 2017

The High Court of Karnataka at Bengaluru, by this common order, addressed a batch of writ appeals filed under Section 4 of the Karnataka High Court Ac...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of MEIS Benefits on Ground of Mis-declaration of Intent. Court holds that mere mis-declaration of intent without specific provision in Foreign Trade Policy cannot be a ground to deny export incentives under the Merchandise Exports from India Scheme.

2 Mar 2021

The petitioner, Portescap India Private Limited, filed a writ petition under Article 226 of the Constitution of India challenging the rejection of its...

High Court

Bombay High Court Allows Writ Petition in Income Tax Refund Interest Case — Self-Assessment Tax Refund Eligible for Interest Under Section 244A(1)(b). Interest on refund of excess self-assessment tax paid under Section 140A is payable from the date of payment of such tax, not from the date of filing of return.

17 Nov 2014

The petitioner, Stock Holding Corporation of India Ltd., filed a writ petition challenging an order dated 28 September 1999 passed by the Commissioner...

High Court

Bombay High Court Dismisses Employer's Writ Petition Challenging Rejection of Appeal Under Payment of Gratuity Act Due to Limitation. Appellate Authority Under Section 7(7) of Payment of Gratuity Act, 1972 Has No Power to Condone Delay Beyond 60 Days.

20 Dec 2016

The petitioner, Nanded Zilla Dekhrekh Sahakari Sanstha Maryadit, challenged the order of the Industrial Court (appellate authority) dated 28.11.2016, ...

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