Search Results for "Equity Jurisdiction"

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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 Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "Equity Jurisdiction"

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High Court

Bombay High Court Allows Appeal of Assessee in Income Tax Case — Write-off of Advances and Expenses Held Allowable as Business Loss Under Section 28 of Income Tax Act, 1961. The court held that amounts advanced to a business associate in the course of business dealings and written off as irrecoverable are deductible as business loss.

9 Jun 2023

The appellant, Mahindra and Mahindra Ltd., a public limited company engaged in manufacturing and trading, filed an appeal under Section 206A of the In...

High Court

Bombay High Court Allows Writ Petition in Income Tax Case - Capital Gains Arising from Escrow Amount Taxable in Year of Receipt, Not in Year of Transfer. The court held that the right to receive the escrow amount was contingent on indemnity claims, and therefore, the income accrued only in the year when the contingency was resolved and the amount was actually received, not in the year of share transfer.

8 Apr 2022

The petitioner, Dinesh Vazirani, an individual resident of India, along with other promoters, held shares in WMI Cranes Ltd. They entered into a Share...

High Court

Bombay High Court Dismisses Revenue Appeal on Deemed Dividend Issue Due to Lack of Book Entry and Benefit to Shareholder. Leave Encashment Issue Admitted as Substantial Question of Law Pending Supreme Court Decision on Validity of Section 43B(f).

22 Mar 2010

The appeal by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, challenged an order of the Income Tax Appellate Tribunal ...

High Court

Bombay High Court Partially Allows Appeal in Trademark Infringement and Passing Off Case — Copyright Claim Dismissed Due to Lack of Originality. The court held that slavish imitation of another's mark does not qualify as an original artistic work under the Copyright Act, 1957, but upheld the injunction for trademark infringement and passing off under the Trade Marks Act, 1999.

18 Mar 2011

The appeal arose from an order of a single judge granting interlocutory reliefs in a suit for trademark infringement and passing off. The respondents,...

High Court

Bombay High Court Allows Revenue's Appeal in Upfront Appraisal Fee Taxability Case. Upfront appraisal fee charged by a non-resident statutory company for evaluating loan applications is held to be taxable as income under the Income Tax Act, 1961, as it is not a reimbursement of expenses but a fee for services rendered.

9 Jul 2012

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) dated ...

High Court

Bombay High Court Dismisses Assessee's Reference in Income Tax Case on Weighted Deduction, Capital Expenditure, and Revenue Receipt. Interest on Export Packing Credit Not Eligible for Section 35B Deduction; Professional Fees for Cement Project Held Capital Expenditure; Settlement Amount from Swiss Company Treated as Revenue Receipt.

5 Sep 2012

This judgment by the Bombay High Court pertains to an Income Tax Reference under section 256(1) of the Income Tax Act, 1961, arising from an appeal by...

High Court

Bombay High Court Allows Company Appeal Against CLB Order Dismissing Petition for Oppression and Mismanagement as Not Maintainable Due to Lack of Proper Verification Under Company Law Board Regulations. The Court held that procedural defects like improper verification are curable and cannot be a ground to reject a petition under Sections 397 and 398 of the Companies Act, 1956 when the petitioners hold the requisite shareholding under Section 399(1).

31 Oct 2012

The case involves a Company Appeal filed by Mr. Pratik B. Mehta and others (Appellants/Original Petitioners) against Uniform Offset Private Limited an...

High Court

Bombay High Court Dismisses Challenge to Arbitral Award in Advertising Contract Dispute — Petitioner's Challenge Under Section 34 of Arbitration and Conciliation Act, 1996 Fails. Court Held That Arbitrator's Findings on Breach and Quantum Were Not Patently Illegal or Against Public Policy.

8 Jan 2013

The petitioner, M/s Maneesh Pharmaceuticals Limited, filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996 challenging an ar...

High Court

Bombay High Court Validates Pledge and Transfer of Shares by Company in Liquidation Under Section 536(2) of Companies Act, 1956 — Transaction Held to Be for Benefit of Company and Creditors. Post-petition pledge of shares as security for raw material supply and subsequent transfer validated as bona fide and in ordinary course of business.

22 Jul 2015

The judgment concerns an application filed by Garware Marine Industries Limited (the Applicant) seeking validation under Section 536(2) of the Compani...

High Court

Karnataka High Court Allows Writ Appeal in SC/ST Act Case — Caste Certificate Cancellation Upheld as Procedurally Valid. The Court held that the cancellation of caste certificate by the Assistant Commissioner was not vitiated by violation of natural justice as the appellants had adequate opportunity to be heard.

25 Nov 2024

The appellants, Smt. M. Manjula, Smt. M. Saraswathi, and Smt. M. Gayathri, filed a writ appeal under Section 4 of the Karnataka High Court Act, 1961, ...

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