Search Results for "finance act 2021"

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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...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "finance act 2021"

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Supreme Court

Supreme Court Allows Appeals in Property Dispute Over Lease Deeds and Gift Deeds — Upholds Validity of Irrevocable License and Gift Deeds. The Court held that the High Court erred in granting interim relief without considering the balance of convenience and prima facie case, and that the documents in question were not vitiated by fraud or misrepresentation.

1 Jan 2026

The present appeals arise from a common judgment of the Division Bench of the Calcutta High Court dated 26.09.2022, which affirmed the orders of the S...

Supreme Court

Supreme Court Dismisses Special Leave Petitions in Housing Society Fraud Case -- Upholds High Court's Order Directing Homebuyers to Approach Housing Commissioner and File Civil Suit

7 Nov 2025

The Supreme Court dismissed special leave petitions filed by homebuyers against the High Court's order in a housing society fraud case. The petitioner...

High Court

Bombay High Court Dismisses Cross Execution Applications in Share Sale Dispute, Holds Loan Included in Consideration. The court upheld the decree for specific performance of an email agreement, ruling that the loan amount of Rs.10,32,55,000/- was part of the Rs.36.75 crore consideration.

19 Sep 2024

The case arises from a dispute between two groups, the Kotharis and the Agarwals, who were equal shareholders in a company called Special Ear, Nose an...

Supreme Court

Supreme Court Allows Challenge Against Excessive Enrolment Fees by State Bar Councils — Additional Fees Beyond Section 24(1)(f) of Advocates Act Held Unconstitutional. The Court ruled that SBCs cannot impose any extra charges at enrolment, as the statutory fee is exhaustive and any additional levy violates Articles 14 and 19(1)(g).

30 Jul 2024

The Supreme Court in this judgment addressed a challenge under Article 32 of the Constitution against the enrolment fees charged by State Bar Councils...

Supreme Court

Supreme Court Allows State Appeal Against Review of Concurrent Findings in Forest Land Dispute Under Andhra Pradesh Forest Act, 1967. High Court Exceeded Review Jurisdiction by Re-appreciating Evidence and Setting Aside Concurrent Findings of Fact.

22 Apr 2024

The Supreme Court allowed the appeal filed by the State of Telangana against the judgment of the High Court of Judicature at Hyderabad, which had revi...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion Without New Tangible Material is Invalid.

29 Jan 2024

The petitioner, Everest Kanto Cylinder Ltd., a public limited company, filed its return of income for Assessment Year 2016-17 on 30 November 2015. The...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Independent Enquiry — Mere Borrowing of Reasons from Investigation Report Without Application of Mind Invalidates Reassessment. The Court held that the Assessing Officer must form his own 'reason to believe' and cannot mechanically adopt reasons from investigation reports without independent application of mind.

8 Mar 2023

The Petitioner, Digi1 Electronics Pvt. Ltd., is a company engaged in trading electronic appliances. It filed its return of income for Assessment Year ...

High Court

High Court of Karnataka Dismisses University's Appeal Against Single Judge Order in Service Matter — Interim Relief Granted to Teachers Upheld. Court holds that the principle of natural justice and the right to be heard must be observed before reverting teachers from in-charge positions, and that the University's action was arbitrary and violative of Article 14 of the Constitution.

14 Jul 2022

The present appeals arise out of an interim order dated 04.12.2021 passed by a learned Single Judge of the High Court of Karnataka in W.P. No. 104236/...

Supreme Court

Supreme Court Allows Appeal in Dishonour of Cheque Case, Reinstates Proceedings Quashed by High Court. Parallel Prosecutions Under Section 138 of the Negotiable Instruments Act, 1881 and Other Offences Are Permissible, and Settlement Agreement Does Not Extinguish Liability Unless Full Payment Is Made.

8 Oct 2021

The dispute arose from dishonoured cheques issued by Aanchal Cement Limited (ACL) to Gimpex Private Limited. Gimpex had paid customs duty and wharfage...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Case on Interest Liability for Advance Tax Shortfall Due to Non-Deduction at Source. Court held that assessee not liable for interest under Section 234B of Income-tax Act, 1961, when payer fails to deduct tax at source, as advance tax conditions not met and Section 201 provides recovery from payer.

17 Sep 2021

The dispute arose from the liability of an assessee to pay interest under Section 234B of the Income-tax Act, 1961, for short payment of advance tax, ...

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