Search Results for "Substantial Question"

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Income Tax Act, 1961 — Section 260A — Bombay High Court Dismissed Appeals by Refrigerated Distributors Pvt Ltd Challenging Additions on Bogus Purchases — No Substantial Question of Law Involved

Assessment Years 2007-08 to 2012-13 — Appellant Assessee Failed to Prove Purchases — Tribunal’s Reduction of Addition from 25% to 10% of Gross P...

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Bar on Testamentary Disposition of Tenanted Land – Protection of Possession under Section 53A of the Transfer of Property Act – Appreciation of Oral and Documentary Evidence – Injunction and Declaration of Title – Relevance of Admissions in Evidence

Statutory Bar under Section 43 Upheld – Held that testamentary disposition of tenanted land was barred, and the Will relied upon by the defendants w...

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Supreme Court on Interim Orders Without Framing Substantial Questions of Law. Upholding judicial rigor, the Court sets aside an interim order passed without framing substantial legal questions in a second appeal.

The Supreme Court examined whether a High Court can grant interim orders in a second appeal without formulating substantial questions of law under Sec...

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Interpretation of Section 63(c) of the Indian Succession Act, 1925 – Whether attestation requires explicit direction from the testator.

Constitution of India, 1950 – Civil Procedure Code, 1908 – Indian Succession Act, 1925 – Interpretation of Statutes – Execution and Attestatio...

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CENVAT Credit on Exempted Goods Upheld by Bombay High Court. Factual findings and reliance on precedents render Revenue’s appeal untenable.

Commissioner of CGST & Central Excise, Daman Commissionerate v. Huhtamaki PPL Ltd.Central Excise – CENVAT Credit on exempted goods – Whether c...

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"Reversal of Cenvat Credit Without Goods Entering Factory Premises Invalid: Bombay HC Upholds Recovery and Penalty" "Illegitimate Reversal of Cenvat Credit and Misrepresentation of Goods' Movement Constitutes Fraud"

Acts and Sections Discussed: Central Excise Act, 1944 - Section 35G (Appeal to High Court), Section 11AC (Penalty for Excise Duty Evasion). Cenvat...

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"Supreme Court Resolves Familial Property Dispute with Key Findings on Deeds and Consideration" Clarifying the distinction between settlement deeds and gift deeds under Indian law.

The Supreme Court reversed the High Court's decision and restored the trial court and first appellate court findings. It determined that the deed exec...

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"High Court Upholds Employees Compensation in Mangalore Air Crash Case" "Significant ruling on compensation, foreign exchange rate application, and principal employer liability under EC Act."

The Bombay High Court affirmed the compensation awarded under the Employees Compensation Act, 1923 (EC Act). The Court dealt with significant issues, ...

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A Judicial Analysis of Bogus Purchases and Disallowances.

The Bombay High Court addressed three income tax appeals filed by Appellant challenging the findings of the Income Tax Appellate Tribunal (ITAT) and t...

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Supreme Court Sets Aside Calcutta High Court Judgment, Orders Tenant Eviction. Landlord-Tenant dispute over sub-letting resolved by the Supreme Court, reaffirming eviction order against tenant.

The Supreme Court set aside the Calcutta High Court’s judgment dated 24th August 2023, which overturned the First Appellate Court’s eviction order...