Search Results for "arbitrary levy"

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Search Results for "arbitrary levy"

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High Court

High Court of Judicature at Bombay Examines Challenge to Assessment Order Restricting Sales Tax Incentives under Package Scheme of Incentives, 1993. Expansion Unit Seeks Quashing of Order Alleging It Is Without Jurisdiction and Contrary to Scheme Terms.

14 Aug 2018

The petitioner, Mahindra & Mahindra Limited, a company engaged in the manufacture and sale of automobiles and spare parts, filed a writ petition befor...

Supreme Court

Supreme Court Allows Assessee's Appeal in Income Tax Provisional Assessment Case — Income-tax Officer Cannot Adjudicate Disputed Loss Claims Under Section 141 of Income-tax Act, 1961. Provisional Assessment Must Be Based on Return and Documents Without Enquiry into Disputed Questions of Law and Fact, and Section 80 Bar on Carry-Forward of Loss Applies Only to Regular Assessment.

24 Sep 1968

The appellant, a cement company, filed income tax returns from 1954-55 to 1964-65. Assessments for 1954-55 to 1959-60 were made but were under appeal....

Supreme Court

Supreme Court Allows BEST and EVEY Appeals in Electric Bus Tender Dispute. Tender Condition Requiring 200 Km Range in Actual Conditions Upheld as Valid and Non-Arbitrary.

5 May 2023

The Supreme Court allowed the appeals filed by BEST and EVEY Trans Pvt. Ltd. and set aside the Bombay High Court's order dated 05.07.2022. The dispute...

Supreme Court

Supreme Court Dismisses Union of India's Appeal in IMTRAT Allowance Parity Case. High Court's Clarification on Parity Between Bhutan Compensatory Allowance and Foreign Allowance Upheld as Within Scope of Original Order.

11 Feb 2019

The case involves a dispute over compensatory allowances payable to Indian Military Training Team (IMTRAT) personnel posted in Bhutan. The IMTRAT pers...

High Court

Bombay High Court Allows BH Series Registration for Petitioner's Motor Car Under Central Motor Vehicles Rules, 1989. Denial of Registration Without Written Reasons Violates Principles of Natural Justice.

12 Apr 2024

The petitioner, Shri Mahendra Bansilal Patil, filed a writ petition under Article 226 of the Constitution of India challenging the action of the Commi...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 147 of Income Tax Act, 1961 Invalid When Based on Same Material Already Considered in Original Assessment.

25 Aug 2023

The petitioner, Siemens Financial Services Pvt Ltd, a Non-Banking Finance Company registered with RBI, filed its return of income for Assessment Year ...

High Court

Bombay High Court Allows Petitions Challenging Demolition of Structures Under MHADA Act — Held That Occupants in Possession Prior to Cut-Off Date Are Entitled to Rehabilitation and Cannot Be Evicted Without Following Due Process Under Section 33 of the Maharashtra Slum Areas (Improvement, Clearance and Re-development) Act, 1971.

19 Jul 2022

The judgment pertains to a group of writ petitions filed by occupants of structures in slum areas in Mumbai, challenging the demolition of their dwell...

High Court

Bombay High Court Allows SFC's Claim for Priority Over Central Excise Dues in Recovery from Borrower's Assets. State Financial Corporation's Statutory Charge Under Section 29 of SFC Act, 1951 Prevails Over Crown Debt Under Central Excise Act, 1944.

18 Jul 2006

The petitioner, SICOM Ltd., a State Financial Corporation established under the State Financial Corporations Act, 1951, advanced a term loan of Rs. 51...

High Court

Bombay High Court Allows Petition Challenging Rejection of Nomination for Cooperative Society Election — Procedural Irregularity in Returning Officer's Decision. Failure to Provide Reasons and Opportunity to Cure Defect Violates Principles of Natural Justice Under Maharashtra Cooperative Societies Act, 1960.

16 Dec 2025

The petitioner, Banganga Anurag Cooperative Housing Society Limited, a cooperative society registered under the Maharashtra Cooperative Societies Act,...

High Court

Bombay High Court Allows JSW Steel's Challenge to Electricity Duty Demand on Captive Consumption. Held that electricity generated from captive power plant and consumed for own use is not 'sold' and thus not exigible to electricity duty under the Bombay Electricity Duty Act, 1958.

2 Apr 2026

The petitioner, M/s. JSW Steel Limited, a company engaged in steel manufacturing, operates a captive power plant (CPP) at its factory in Raigad, Mahar...

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