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...
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Search Results for "tax receipts"

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High Court

High Court of Karnataka Considers Batch of Writ Petitions Challenging BBMP Notices — Petitioners Claim Ownership and Possession of Residential Plots Formed by REMCO (BHEL) Co-operative Housing Society. Notices Issued Under Unspecified Provisions of Municipal Law Are Sought to Be Quashed by Petitioners Relying on Title Documents.

4 Jan 2024

The High Court of Karnataka heard a batch of eight writ petitions filed under Articles 226 and 227 of the Constitution of India. The petitioners in al...

High Court

Bombay High Court Partially Allows Writ Petition in Summary Suit Leave to Defend Case — Condition of 25% Deposit Reduced to 10%. The court held that where triable issues are raised, leave to defend should ordinarily be unconditional, and a condition of deposit should only be imposed in exceptional circumstances.

2 Aug 2023

The case involves a dispute between real brothers over a summary suit filed by the respondent (Akhtar Parvez Maimoon) against the petitioners (AMA Ind...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Advance Receipts and Expenditure Recognition for Holiday Scheme. Tribunal's order upheld as no substantial question of law arises from the Commissioner's revision under Section 263 of the Income Tax Act, 1961.

9 May 2014

The case involves two appeals by the Revenue (Commissioner of Income Tax-7) against the order of the Income Tax Appellate Tribunal dated 16th March 20...

High Court

Gujarat High Court Partly Allows Insurance Company's Appeal, Reduces Interest Rate in Motor Accident Claim. Claimant's compensation of Rs.19,08,550 upheld but interest reduced from 9% to 7.5% per annum under Section 173 of Motor Vehicles Act, 1988.

17 Feb 2026

The case arises from a motor accident that occurred on 18.06.2011 when the claimant, a pedestrian, was hit by a tanker bearing registration No. GJ-6-V...

High Court

Madras High Court Allows Revenue's Appeal on Retrospective Registration Under Section 12AA of Income Tax Act, 1961 — Tribunal's Retrospective Grant Set Aside. Registration Under Section 12AA Can Only Be Prospective from Date of Application, Not Retrospective.

21 Jan 2026

The case involves an appeal by the Commissioner of Income Tax, Chennai against the order of the Income Tax Appellate Tribunal (ITAT) dated 09.08.2011....

Supreme Court

Supreme Court Allows Assessee's Appeals; Profits from Sale of Gold and Shares Held Capital Receipts Not Taxable as Income. Court Rules Transactions Were Realisation of Investment, Not Adventures in Nature of Trade, and High Court Erred in Treating Tribunal's Finding as Unreviewable Fact.

1 Sep 1969

The appeals arose from references under Section 66(2) of the Income Tax Act, 1922 concerning the assessee, a large landholder, who had inherited subst...

High Court

Bombay High Court Allows Petitions by Offshore Drilling Companies Challenging Reassessment Notices Under Income Tax Act, 1961 — Section 147 Reassessment Invalid Due to Lack of Jurisdictional Condition Precedent. The court held that reassessment notices were issued without proper application of mind and without valid reasons to believe that income had escaped assessment, and quashed the notices.

4 Aug 2023

The petitioners, Shelf Drilling Ron Tappmeyer Limited, Shelf Drilling J.T. Angel Limited, and Shelf Drilling Trident XII Limited, are companies incorp...

High Court

Bombay High Court Allows Petitions by Offshore Drilling Companies Challenging Reassessment Notices Under Section 148 of Income Tax Act, 1961 — Notices Quashed for Being Time-Barred and Lacking Proper Sanction. Reassessment notices for AY 2014-15 and 2015-16 were issued beyond the four-year time limit under Section 149 without any allegation of failure to disclose material facts, and the sanction under Section 151 was granted without proper application of mind.

4 Aug 2023

The petitioners, Shelf Drilling Ron Tappmeyer Limited, Shelf Drilling J.T. Angel Limited, and Shelf Drilling Trident XII Limited, are companies incorp...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Matter — Profit on Sale of Shares Held as Business Income and Not Capital Accretion. The Profit from Sale of Shares Held as Stock-in-Trade is Taxable as Business Income under the Indian Income-tax Act, 1922, Even If Part of Sale Price Attributable to Controlling Interest.

28 Nov 1967

The assessee, a private limited company, was engaged in share trading. From 1942 to 1948, it regularly dealt in shares of Elphinstone Mills, treating ...

High Court

Bombay High Court Awards Compensation for Unlawful Demolition Without Notice — State Liable for Damages for Demolishing Shop Without Prior Hearing Under Article 300A of Constitution. The court held that demolition without prior notice violates Article 300A and natural justice, directing compensation of Rs. 5,00,000 recoverable from erring officers.

8 Dec 2017

The petitioners, owners of a shop in Arvi, Wardha, purchased the property via a registered sale deed dated 8.1.1971 and had a valid license under the ...

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