Search Results for "Test Audit Report"

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Search Results for "Test Audit Report"

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High Court

Bombay High Court Allows Society's Petition, Quashes Revision Order Against Re-Audit Report Under Section 81(6) of Maharashtra Co-operative Societies Act. Re-audit report is a mere opinion, not a decision or order, and revision under Section 154 is not maintainable.

4 Feb 2025

The Bombay High Court dealt with two writ petitions arising from a dispute concerning the re-audit of a cooperative society registered under the Mahar...

High Court

Special Court Hears Application for Scaling Down Income Tax Demands in Securities Transactions Case — Applicant Bank Claims Tax Liability Should Be Reduced Due to Non-Delivery of Securities and Consent Decrees. The Application Highlights Erroneous Assumptions in Assessment Orders and Seeks Priority for Decretal Dues Under Section 11(2) of Special Court Act, 1992.

6 Sep 2019

The Miscellaneous Application was filed by Canbank Financial Services Ltd., a notified party, seeking scaling down of the income tax demands raised by...

High Court

Bombay High Court Dismisses Petition Challenging Tender Award for Rabies Vaccine Supply — Performance Certificate Not in Prescribed Proforma but Substantially Compliant. Condition Held Directory, Not Mandatory; No Interference in Tender Award Absent Arbitrariness.

3 Sep 2012

The petitioner, Bharat Biotech International Ltd, challenged the grant of a tender for supply of rabies vaccine by the Municipal Corporation of Greate...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Change of Opinion on Deduction Under Section 10AA of Income Tax Act, 1961 is Invalid.

10 Jan 2022

The petitioner, Oracle Financial Services Software Limited, is a company engaged in providing information technology solutions to banks and financial ...

High Court

High Court of Karnataka Quashes FIRs Against Former Chief Minister in BDA Denotification Case — CAG Report Cannot Be Sole Basis for Criminal Prosecution Without Independent Investigation. The court held that the CAG report is not a conclusive proof of criminality and cannot be the foundation for criminal prosecution without independent investigation, and that the FIRs were registered without proper sanction under Section 19 of the Prevention of Corruption Act, 1988.

5 Jan 2016

The petitioner, Shri B.S. Yeddyurappa, a former Chief Minister of Karnataka, filed multiple writ petitions under Articles 226 and 227 of the Constitut...

High Court

Bombay High Court Allows Writ Petition in SVLDRS Scheme Case — Rejection of Form 1 Quashed for Violation of Natural Justice. Petitioner Held Eligible for Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 Despite Pending Audit.

13 Sep 2023

The petitioner, P. N. Gadgil & Sons Ltd., a manufacturer and seller of gold/silver articles and jewellery registered under the Central Excise Act, fil...

High Court

Bombay High Court Quashes Reopening of Assessments for Life Insurance Company Due to Change of Opinion and Lack of Full Disclosure. Reassessment notices under Section 147 of Income Tax Act, 1961 for AY 2002-03, 2003-04, and 2004-05 held invalid as the Assessing Officer had already examined the method of computation under Section 44 of Insurance Act, 1938 during original assessment.

8 Mar 2010

The petitioner, ICICI Prudential Life Insurance Company Limited, is a life insurance company registered under the Insurance Act, 1938. It filed its re...

High Court

Bombay High Court Dismisses Petition Challenging Cancellation of Trade Union Registration for Non-Compliance with Audit and Bye-law Requirements under Trade Unions Act, 1926. Industrial Court's order confirming cancellation of registration under Section 10(b) for failure to get accounts audited, maintain proper membership records, and follow bye-laws was upheld.

27 Sep 2016

The petitioner, Solapur District Central Cooperative Bank Employees Union, challenged the order dated 19.07.2016 passed by the Industrial Court, Solap...

Supreme Court

Supreme Court Allows Appellant in SEBI PFUTP Regulations Case Due to Non-Disclosure of Investigation Report. The Court Held That the Investigation Report Under Regulation 9 Must Be Disclosed to Ensure a Fair Hearing Under Principles of Natural Justice, as It Forms the Basis for the Show Cause Notice.

18 Feb 2022

The dispute arose from a show cause notice issued by SEBI to the appellant, alleging violations of the SEBI (Prohibition of Fraudulent and Unfair Trad...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Based on Change of Opinion. Reassessment Notice and Order Quashed as Assessing Officer Had No Fresh Tangible Material to Justify Reopening.

11 Feb 2014

The petitioner, Aroni Commercials Limited, challenged a notice dated 28 March 2013 under Section 148 of the Income Tax Act, 1961 seeking to reopen its...

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