Search Results for "Best judgment assessment"

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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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Supreme Court Enhances Child Maintenance and Grants Interim Medical Maintenance ...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...

Search Results for "Best judgment assessment"

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High Court

High Court of Karnataka Dismisses Revision Petition in VAT Case — Upholds Reassessment for Non-Production of Documents. Assessee failed to produce purchase bills and delivery notes despite multiple opportunities, leading to confirmation of tax demand under Section 39(1) of the Karnataka Value Added Tax Act, 2003.

30 May 2017

The case involves a Sales Tax Revision Petition filed by M/s. Sri Balaji Traders, a partnership firm, against the State of Karnataka. The assessee was...

Supreme Court

Supreme Court Dismisses Application for Juvenile Status Determination in Death Penalty Case Due to Inconsistent Evidence and Procedural Delays. Applicant Failed to Prove Juvenility Under Section 9(2) of Juvenile Justice (Care and Protection of Children) Act, 2015, with Discrepancies in Name and Age Documents and Belated Claim After Conviction Confirmation.

27 Mar 2023

The case involved an application under Section 9(2) of the Juvenile Justice (Care and Protection of Children) Act, 2015, filed by a convict sentenced ...

High Court

Bombay High Court Allows Shareholders' EGM Requisition in Zee Entertainment Dispute — Upholds Right to Convene Meeting Under Section 100 of Companies Act, 2013. Court holds that shareholders holding 17.88% stake have statutory right to requisition EGM for removal of directors and that the company cannot restrain such meeting on grounds of alleged illegalities in proposed resolutions.

22 Mar 2022

The case involves an appeal by Invesco Developing Markets Fund and OFI Global China Fund LLC (collectively holding 17.88% of shares in Zee Entertainme...

High Court

Bombay High Court Dismisses Writ Petition Challenging Sales Tax Assessment Orders Due to Availability of Alternative Remedy. Petitioners Failed to Show Exceptional Circumstances to Bypass Statutory Remedy of Reference Under Section 61(1) of Bombay Sales Tax Act, 1959.

20 Jan 2015

The petitioners, Tata Sons Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court chal...

High Court

High Court of Karnataka Dismisses Revision Petitions in Granite Dealer's VAT Assessment Case — Upholds Tribunal's Order Confirming Best Judgment Assessment. The court held that the Assessing Officer was justified in rejecting the books of accounts and making a best judgment assessment under the Karnataka Value Added Tax Act, 2003, as the dealer failed to produce purchase bills and other relevant documents.

11 Feb 2022

The petitioner, M/s Raj Shree Granites Limited, a dealer in granite, filed four revision petitions under Section 65(1) of the Karnataka Value Added Ta...

Supreme Court

Supreme Court Hears Appeals on Permanent Establishment of Formula One World Championship Limited; Revenue Accepts That No Royalty Was Payable Under Race Promotion Contract. High Court Had Reversed AAR and Held That FOWC Had a Permanent Establishment in India Under Article 5 of the India-UK Double Taxation Avoidance Agreement.

1 Aug 2026

The appeals arose from a tax dispute concerning the Formula One Grand Prix event in India. Formula One World Championship Limited (FOWC), a UK tax res...

Supreme Court

Supreme Court Examines Interface Between Section 43-D(5) of Unlawful Activities (Prevention) Act, 1967 and Article 21 of Constitution of India, and Propriety of Smaller Benches Diluting Larger Bench Decision on Bail. The Appeal Arises from High Court Dismissal of Bail Under UAPA and NDPS Act, Raising Questions on Compatibility of Bail Restrictions with Right to Personal Liberty.

1 Jan 1970

The appellant, a government employee and political activist associated with the Jammu & Kashmir People's Conference, was initially taken into preventi...

High Court

High Court of Karnataka Delivers Judgment in Two Regular First Appeals Against Common Decree for Specific Performance of Agreements of Sale of Immovable Property. The Appellants Contended That the Agreements Were Sham and Without Consideration, While the Respondents Claimed Breach of the Right of Pre-emption Under a Lease Deed.

3 Feb 2023

The appeals before the High Court of Karnataka arose from two suits (O.S. No. 6281/1994 and O.S. No. 4361/1997) filed for specific performance of two ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — Notice Under Section 148A(b) Invalid as No Proper Opportunity of Hearing Was Afforded to Assessee. The Court upheld the Single Judge's order quashing reassessment proceedings for non-compliance with procedural requirements under Section 148A of the Income Tax Act, 1961.

22 Jan 2025

The case involves an intra-court appeal filed by the Revenue (Income Tax Department) against an order of a learned Single Judge of the Karnataka High ...

High Court

Bombay High Court Allows Appeal Against Discharge in Electricity Theft Case Under Section 135 of Electricity Act, 2003. Court Holds That Use of Deceased Consumer's Meter by Legal Heir Without Transfer Constitutes Unauthorized Use and Theft of Electricity.

3 Feb 2010

The appellant, Maharashtra State Electricity Distribution Company Limited, filed an appeal against the order dated 7.7.2006 passed by the 4th Addition...

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