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Supreme Court Upholds Revenue in Income Tax Reassessment Case on Limitation and Computation Grounds. Reassessment under Sections 147 and 148 of Income Tax Act, 1961 Held Valid as Assessee Failed to Disclose Material Facts, and Notice Served on Partnership Firm Was Proper Despite Section 282(2) Argument.

The dispute arose from reassessment proceedings under the Income Tax Act, 1961, involving a partnership firm engaged in publishing newspapers and peri...

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Bombay High Court Dismisses Condonation of Delay in Second Appeal Due to Lack of Sufficient Cause. Delay of 3 Years, 3 Months and 11 Days Not Explained with Affidavit of Each Applicant.

The applicants, Chetan Goradhandas Khumbawat and Chetan Jayantilal Shah, along with a partnership firm, had filed Regular Civil Suit No.93 of 2008 for...

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Bombay High Court Allows Appeal in ESI Act Case — Establishes Separate Entities Not Functionally Interconnected. Functional Interconnectivity Test Under Section 75(1)(g) of ESI Act, 1948 Requires Common Supervision, Finance, and Labour; Mere Common Partners Insufficient.

The appellant, M/s. New Power Supply, a partnership concern engaged in manufacturing and repairing power transformers, filed an appeal against the jud...

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WRIT PETITION NO.4044 OF 2015

These are a batch of writ petitions filed before the High Court of Judicature at Bombay, Civil Appellate Jurisdiction. The petitioners are various tra...