Search Results for "retrospective valuation"

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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 "retrospective valuation"

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High Court

Bombay High Court Holds It Lacks Jurisdiction to Decide Amendment Application in Suit Slated for Transfer Due to Loss of Pecuniary Jurisdiction. The Court cannot retain jurisdiction to decide an amendment application seeking to increase suit valuation after the Bombay City Civil Court (Amendment) Act, 2023 came into force, as the suit already falls within the enhanced pecuniary jurisdiction of the City Civil Court.

23 Feb 2024

The Bombay High Court was tasked with deciding whether it retains jurisdiction to entertain an application for amendment of plaint seeking to increase...

Supreme Court

Supreme Court Remands Oppression Petition in Share Allotment Dispute Under Sections 397/398 of Companies Act, 1956 — Preference Shareholder's Voting Rights and Validity of Allotments Require Reconsideration. The Court held that the allotments were made in compliance with Section 81(1A) but the High Court failed to properly assess the allegations of oppression, necessitating a fresh hearing by the Company Law Board.

10 May 2019

The appeal arose from a judgment of the Delhi High Court which set aside an order of the Company Law Board (CLB) in a petition under Sections 397 and ...

High Court

High Court of Bombay Allows Pension Benefits to Retired Bank Employee Despite Delay in Deposit of Amount Under Joint Note. The court held that the three-day condition imposed by the bank was arbitrary and unreasonable, and that the petitioner's substantive right to pension could not be defeated by a procedural technicality.

18 Aug 2016

The petitioner, Ramesh Gajanan Nigudkar, joined the Bank of Baroda as a subordinate staff member on 4 March 1967 and retired after 39 years of unblemi...

High Court

High Court of Karnataka Hears Writ Petition by Legal Heirs and Subsequent Purchaser Challenging District Registrar's Order Directing Registration of Sale Deed. Petitioners Contend Appeal Filed After Five Years Was Barred by Limitation and District Registrar Lacked Jurisdiction Under Section 72 of the Registration Act, 1908.

11 Feb 2026

The dispute centered on a sale deed dated 18.02.1988 that was presented for registration but refused by the Sub-Registrar for non-production of the in...

High Court

Bombay High Court Considers Whether Gifts from Non-Resident Indians Through NRE Accounts Constitute Undisclosed Income Under Section 158B(b) in Block Assessment. Key Issue Is Whether Gifts Recorded in Books and Disclosed in Returns Before Search Can Be Taxed as Undisclosed Income When No Incriminating Material Found.

18 Sep 2012

The High Court of Judicature at Bombay heard an income tax appeal under Section 260A against an order of the Income Tax Appellate Tribunal which had s...

High Court

Bombay High Court Considers Whether Section 14A Applies to Dividend Income and Examines Constitutional Validity of Rule 8D. The Court analyzed whether income excluded under Section 10(33) of the Income Tax Act, 1961 constitutes 'income which does not form part of the total income' under Section 14A, and whether subsections (2) and (3) and Rule 8D apply retrospectively.

12 Aug 2010

The matter involved an income tax appeal and a writ petition before the Bombay High Court arising out of disallowance under Section 14A of the Income ...

High Court

Bombay High Court Allows Writ Petition in Land Acquisition Case — Compensation Enhancement for Agricultural Land Under Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. Court holds that the Reference Court erred in not granting statutory benefits under Section 23(1A) and Section 23(2) of the Land Acquisition Act, 1894, and that the acquired land was agricultural, not non-agricultural, entitling the claimants to higher compensation.

22 Dec 2023

The petitioners, legal heirs of the original landowner Bhagirathibai Shivgonda Patil, filed a writ petition challenging the judgment of the Reference ...

High Court

High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

25 Mar 2015

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...

High Court

WRIT PETITION NO.388 OF 2016

19 Dec 2016

The petitioners, a company importing and supplying ATMs to State Bank of India, filed a writ petition under Article 226 of the Constitution challengin...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Application Under Section 197 of Income Tax Act for Lower Tax Deduction on Dividend Income. The court held that a Tax Residency Certificate (TRC) is sufficient evidence of residence for claiming treaty benefits under the India-Mauritius DTAA, and the Assessing Officer must consider the DTAA provisions.

26 Apr 2019

The petitioner, Indostar Capital, a Mauritius-based company incorporated in October 2010, held a Category 1 Global Business Licence and a Tax Residenc...

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