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Supreme Court Allows NDMC Appeals in Property Tax Dispute — Upholds Unit Area Method as Valid. The impugned Bye-laws are not ultra vires the NDMC Act, 1994, as they fall within the rule-making power under Section 388 and are consistent with Section 63.

The Supreme Court allowed the appeals filed by the New Delhi Municipal Council (NDMC) against the Delhi High Court judgment dated August 10, 2017, whi...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold by Non-Resident Indians Held Not Agricultural Land. Land Adjacent to Five-Star Hotels with Barren Nature and High Sale Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

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

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Held Not Agricultural Despite Plantation. Sale of Land Adjacent to Five-Star Hotels at High Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, husband and wife, who sold their ancestral prop...

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High Court of Karnataka Dismisses Appeal in Suit for Permanent Injunction — Concurrent Findings of Fact Not Interfered With. Court holds that findings of fact recorded by courts below based on evidence cannot be disturbed in appeal under Section 96 CPC unless perverse or contrary to material on record.

The case involves a Regular First Appeal filed by the defendants (appellants) against the judgment and decree dated 30.09.2010 passed by the Senior Ci...

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High Court of Karnataka Adjudicates First Appeal Under Section 96 CPC in a Land Title and Possession Dispute Between Two Educational Trusts. The Appeal Arises from Dismissal of Suit for Declaration, Permanent and Mandatory Injunction by the Trial Court.

The dispute involved two educational trusts, the Golden Valley Educational Trust (plaintiff) and the Vokkaligara Sangha (defendant), over land granted...

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Bombay High Court Considers Reference on Exemption for Bonded Warehouse Sales Under Section 5(2) of Central Sales Tax Act. Legal Issue Concerned Whether Transfer of Documents Before Filing Bill of Entry for Home Consumption Constitutes Sale in Course of Import Before Crossing Customs Frontiers.

The matter concerned two sales tax references made by the Maharashtra Sales Tax Tribunal under Section 61(1) of the Bombay Sales Tax Act, 1959, arisin...

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Bombay High Court Allows Petition Challenging Commissioner's Order in Gram Sabha Resolution Dispute — Procedural Irregularities in Gram Sabha Proceedings Render Resolution Invalid.

The Petitioner, Gajanan Baburao Sankpal, was the Chairman of the Pani Purvatha Ani Swachhata Samiti (Water Supply and Sanitation Committee) constitute...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 147 of Income Tax Act, 1961 Invalid When Based on Same Material Already Considered in Original Assessment.

The petitioner, Siemens Financial Services Pvt Ltd, a Non-Banking Finance Company registered with RBI, filed its return of income for Assessment Year ...

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High Court Dismisses Writ Petition Seeking Mandamus for Land Dispute — Alternative Civil Remedy Available. Petitioner's representations to Deputy Commissioner for action against private respondents cannot be entertained in writ jurisdiction when civil suit for injunction is already pending.

The petitioner, R. Lakshman @ Lakshmana Reddy, filed a writ petition under Articles 226 and 227 of the Constitution of India seeking a writ of mandamu...