Search Results for "land 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...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "land tax"

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High Court

Bombay High Court Allows Assessees in Income Tax Reference Regarding Gold Bonds Profit as Capital Gain. Profit from sale of National Defence Gold Bonds held not taxable as business income under Income Tax Act, 1961, as transaction was not an adventure in the nature of trade.

13 Oct 2005

The case involves three income tax references arising from a common order of the Income Tax Appellate Tribunal, Mumbai, for the assessment year 1980-8...

Supreme Court

Supreme Court Allows Appeal in Hindu Religious Endowments Case — Commissioner Not a Court, Section 5 Limitation Act Not Applicable. Delay Condonation by Commissioner Under Section 69 of Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 Set Aside as Commissioner Lacks Power to Apply Section 5 of Limitation Act.

3 May 2019

The appeal arose from a dispute concerning the right to receive first respect as an Ambalam in a village in Tamil Nadu. The appellant, Ganesan, throug...

High Court

High Court Quashes Appellate Order and Remands GST Refund Case for Fresh Consideration Due to Violation of Natural Justice. Appellate Authority Dismissed Appeal Without Considering Merits or Granting Hearing, Mandating Remand Under Section 107(11) of KGST/CGST Act.

28 Aug 2024

The petitioner, M/S ITD CEMINDIA JV, an association of persons, filed a writ petition under Articles 226 and 227 of the Constitution of India before t...

High Court

Bombay High Court Dismisses Appeal by MOIL Limited Against Revision Under Section 263 for CSR Claim. Commissioner Justified in Remanding CSR Expenditure for Proper Inquiry as Assessment Order Was Erroneous and Prejudicial to Revenue.

26 Apr 2017

The appellant-assessee, MOIL Limited (formerly Manganese Ore India Limited), a public sector undertaking wholly owned by the Government of India, is e...

High Court

Bombay High Court Allows Appeal of Assessee in Income Tax Case — Write-off of Advances and Expenses Held Allowable as Business Loss Under Section 28 of Income Tax Act, 1961. The court held that amounts advanced to a business associate in the course of business dealings and written off as irrecoverable are deductible as business loss.

9 Jun 2023

The appellant, Mahindra and Mahindra Ltd., a public limited company engaged in manufacturing and trading, filed an appeal under Section 206A of the In...

High Court

Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

4 Sep 2023

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

Supreme Court

Supreme Court Upholds Conviction of Dealer for Obstructing Sales Tax Inspector During Inspection Under MP General Sales Tax Act. Forcible Taking of Account Books for Temporary Inspection Not Seizure; Distinction Between Inspection and Seizure Under Sections 29(2) and 29(3) Clarified.

1 Sep 1969

The dispute arose from a surprise inspection at the shop of appellant Mangat Rai, a dealer under the Madhya Pradesh General Sales Tax Act, 1958. A Sal...

High Court

Gujarat High Court Quashes Show Cause Notice in GST Case — Assignment of Leasehold Rights Not a Supply of Service. Transfer of leasehold rights in land by way of assignment is not a supply of service under Section 7(1)(a) of the Central Goods and Services Tax Act, 2017, as it constitutes a transfer of title in goods or an interest in immovable property, not a service.

27 Jan 2026

The petitioner, M/s Jubilee Engineers, was allotted a plot of land by the Gujarat Industrial Development Corporation (GIDC) on a 99-year lease startin...

Supreme Court

Supreme Court Upholds OBC Reservation in All-India Quota Medical Seats — Constitutionality of Reservation for Backward Classes in State-Surrendered Seats Affirmed. Court holds that reservation in AIQ seats is permissible and does not violate the principle of merit, and that the executive can introduce reservation in AIQ seats without legislation.

20 Jan 2022

This judgment pertains to a batch of writ petitions challenging the reservation for Other Backward Classes (OBC) and Economically Weaker Section (EWS)...

High Court

Gujarat High Court Quashes GST Demand on Assignment of Leasehold Rights as Not a Supply of Service. Transfer of leasehold interest in industrial plot by way of assignment deed is a transfer of immovable property and not a supply of service under Section 7(1)(a) of State Goods and Service Tax Act, 2017.

13 Mar 2026

The petitioner, Luna Chemical Industries Private Ltd., was allotted an industrial plot by the Gujarat Industrial Development Corporation (GIDC) under ...

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