Search Results for "Wealth Tax"

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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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Search Results for "Wealth Tax"

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Supreme Court

Supreme Court Allows Assessee Banks in Income Tax Act Section 14A Dispute Over Disallowance of Interest Expenditure. Court held that when assessee banks have sufficient interest-free own funds exceeding investments in tax-free bonds and shares, no proportionate disallowance of interest under Section 14A is permissible, as investments are presumed to be made from interest-free funds.

9 Sep 2021

The Supreme Court of India addressed a batch of civil appeals concerning the interpretation of Section 14A of the Income Tax Act, 1961, in the context...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Eligibility Certificate for Tax Incentives Under New Package Scheme of Incentives, 1993. The court held that the government is bound by its promise of incentives under the scheme and cannot arbitrarily deny benefits once the Eligibility Certificate is issued.

16 Jul 2019

The petitioner, M/s K. M. Refineries and Infraspace Pvt. Ltd., a registered company manufacturing vegetable oil and allied products, set up a factory ...

High Court

Karnataka High Court Allows Appeal in Income Tax Reassessment Case — Reassessment Invalid When Original Reasons Do Not Survive and Additions Made on New Grounds Without Proper Notice. The court held that under Section 147 of the Income Tax Act, 1961, the Assessing Officer cannot make additions on grounds different from those recorded in the Section 148 notice if the original reasons fail.

1 Jul 2015

The appellant, Sri N Govindaraju, an individual assessee with income from house property, transport business, capital gains, and other sources, filed ...

High Court

High Court of Karnataka Allows Appeal in Municipal Election Dispute — Sets Aside Dismissal of Election Petition for Non-Prosecution. Restoration of Election Petition Granted as Tribunal Failed to Provide Sufficient Opportunity to Appellant Before Dismissal Under Section 21 of Karnataka Municipalities Act, 1964.

10 Mar 2015

The present appeal was filed under Section 27 of the Karnataka Municipalities Act, 1964, challenging the order dated 11.11.2013 passed by the Senior C...

High Court

High Court of Karnataka Allows Appeal in Municipal Election Dispute — Sets Aside Dismissal of Election Petition for Non-Prosecution. Restoration of Election Petition Granted as Tribunal Failed to Consider Sufficient Cause for Absence Under Section 151 CPC.

10 Mar 2015

The appellant, Mr. K. Krishnaraj Hegde, filed an election petition under Section 21 of the Karnataka Municipal Corporation (Election) Act 1979 before ...

High Court

Bombay High Court Allows Wife's Application to Sell Matrimonial Home and Directs Husband to Pay EMIs in Family Court Dispute. The court held that the husband is liable to pay EMIs as maintenance and the wife may sell the property with court supervision to protect the matrimonial home from bank action under the Securitisation Act.

20 Mar 2013

The writ petition arose from an order of the Family Court No.7, Mumbai dated 23rd August 2011, which rejected the wife's application for direction to ...

High Court

Bombay High Court Sanctions Scheme of Arrangement for Amalgamation of Five Transferor Companies with Unichem Laboratories Limited. Scheme held fair and reasonable under Sections 391-394 of Companies Act, 1956, despite shareholder objection.

12 Jul 2012

The judgment concerns five Company Scheme Petitions filed under Sections 391 to 394 read with Sections 80, 100 to 103 of the Companies Act, 1956, seek...

High Court

Bombay High Court Dismisses Revenue's Reference Application in Customs Duty Evasion Case Due to Inordinate Delay. Application filed under Section 130 of Customs Act, 1962 for reference of questions of law from CEGAT order held time-barred as delay of 240 days not explained.

27 Jul 2006

The Commissioner of Customs (Import) filed an application under Section 130 of the Customs Act, 1962 seeking a reference to the High Court of certain ...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Kar Vivad Samadhan Scheme Declaration Due to Non-Compliance with Section 90(2) of Finance Act, 1998. Court holds that the Designated Authority must consider the declaration on merits and cannot reject it solely on the ground that the declarant had not paid the tax determined under the Scheme within the prescribed time.

28 Apr 2006

The petitioner, M/s. Swam Mills Ltd., a composite textile mill, was served with 14 show cause notices for recovery of differential duty of approximate...

High Court

Bombay High Court Allows Writ Petition Against Rejection of KVSS Declaration — Post-Manufacturing Expenses Dispute. The court held that an appeal is pending until the order is communicated to the party, and thus the declaration under Section 95 of the Finance (No.2) Act, 1998 was validly filed.

19 Jan 2006

The petitioner, M/s. Pepsico India Holdings Ltd., a company engaged in manufacturing aerated water, soft drinks, and fruit-pulp based drinks, was issu...

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