Search Results for "circular prospective effect"

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Supreme Court

Supreme Court Hears Appeal on Taxability of Capital Gains from Transfer of Shares of a Cayman Islands Company Holding Indian Telecom Assets. The core issue involves whether the offshore transaction is liable to capital gains tax in India under the Income Tax Act, 1961, given that the company's value is derived from Indian telecom assets.

1 Aug 2026

The matter concerned a tax dispute between Vodafone International Holdings BV (VIH), a Netherlands resident company, and the Indian Revenue authoritie...

Supreme Court

Supreme Court Allows Banks' Appeals in RBI Fraud Classification Case Regarding Natural Justice Requirements. Court Holds No Absolute Right to Personal Hearing or Full Forensic Audit Report Disclosure Under RBI Master Directions Issued Under Section 35A Banking Regulation Act, 1949.

7 Apr 2026

The dispute arose from the classification of loan accounts as 'fraud' by banks under the Reserve Bank of India's Master Directions. The appellant bank...

Supreme Court

Supreme Court Allows Appeals of Owners in TDR Dispute — Upholds Godrej & Boyce I and Holds 2016 Amendment Prospective. The Court ruled that the right to 100% TDR for constructing amenities vests upon surrender and development, and the 2016 amendment to Regulation 34 of DCR, 1991 cannot operate retrospectively to defeat that right.

20 Sep 2024

The Supreme Court of India heard a batch of civil appeals arising from three judgments of the Bombay High Court concerning the entitlement of owners/l...

High Court

Karnataka High Court Delivers Order on Writ Petitions Challenging DGFT Policy Circulars on SEIS Eligibility and Show Cause Notices. The Court Addresses the Ultra Vires Nature of Circulars No. 06/2018 and 08/2018 under Foreign Trade Policy 2015-2020.

25 Apr 2024

Two writ petitions were filed before the Karnataka High Court challenging the validity of Policy Circulars No. 06/2018 dated 22.05.2018 and No. 08/201...

High Court

Bombay High Court Dismisses State's Review Petitions in Service Matter — Upholds Quashing of Transfer Orders as Arbitrary. Transfer of employees without considering their representations and without following the policy of minimum tenure violates principles of natural justice and Article 14 of the Constitution.

30 Aug 2022

The State of Maharashtra filed two review applications (Review Application (Civil) No.170 of 2022 and No.171 of 2022) before the Bombay High Court, Au...

High Court

High Court of Judicature at Bombay Allows Petitioners in DCR Interpretation Case Following Supreme Court's Godrej & Boyce Ruling. The Court Holds That Paragraph 6 of Appendix VII Entitles Owner to DRC Equal to Area of Constructed Amenity, Rejecting Circulars Limiting to 25%.

18 Dec 2018

Background: The consolidated writ petitions were filed before the High Court of Judicature at Bombay under Article 226 of the Constitution concerning ...

High Court

Bombay High Court Dismisses Writ Petitions Seeking Mandatory Lis Pendens Entry in 7/12 Extracts Under Maharashtra Land Revenue Code. Government Resolution Not Recording Lis Pendens Upheld as No Express Statutory Provision Mandates Such Entry.

17 Jul 2018

The two writ petitions before the Bombay High Court raised a common issue concerning the mandatory recording of lis pendens entries in land records, s...

High Court

Bombay High Court Allows Teachers' Challenge to Transfer Orders in Education Service Dispute — Transfer Orders Set Aside for Violation of MEPS Act and Rules. Court held that transfer orders were passed without following mandatory procedure under Section 5 of the Maharashtra Employees of Private Schools (Conditions of Service) Regulation Act, 1977 and Rule 41 of the MEPS Rules, and without affording opportunity of hearing.

23 Dec 2015

The judgment pertains to three writ petitions filed by primary teachers employed in a school run by Talat Shikshan Mandal, a private educational insti...

High Court

Bombay High Court Dismisses Builders' Challenge to Circulars Restricting Composition Scheme for Works Contracts Under MVAT Act. Circulars Clarifying That Benefit of Composition Scheme Under Section 42(3A) of MVAT Act, 2002 Applies Only to Agreements Registered on or After 1 April 2010 Are Valid and Within Commissioner's Power.

30 Oct 2012

The judgment concerns two writ petitions filed under Article 226 of the Constitution by the Builders Association of India and the Maharashtra Chamber ...

High Court

Bombay High Court Dismisses Petition Challenging Rejection of TDS Refund Under Section 264 of Income Tax Act, 1961. Assessee Failed to Establish That Payments to Foreign Collaborator Were Not Royalty Under Section 9(1)(vi) Read with DTAA.

28 Oct 2005

The petitioners, M/s BASF (India) Limited and Mr. P.A. Ramasamy, filed a writ petition challenging the order dated 28th February 2001 passed by the Co...

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