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Bombay High Court Dismisses State's Petition Challenging Tribunal Order Setting Aside Departmental Inquiry Based on Forced Confession. Employee's Petition Allowed for Full Back Wages and Consequential Benefits.

The judgment involves two writ petitions arising from an order of the Maharashtra Administrative Tribunal dated 20 April 2001. The State of Maharashtr...

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Bombay High Court Dismisses Petitions Challenging Water Cess Levy on Industrial Groundwater Use. Levy under Section 12 of Maharashtra Irrigation Act, 1976 is compensatory and regulatory, not a tax, and validly imposed on industries drawing groundwater for commercial purposes.

The judgment concerns three writ petitions filed by industrial companies—BILT Graphic Paper Products Ltd., UltraTech CemCo Ltd., and Associated Ceme...

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Bombay High Court Dismisses Second Appeal in Partition Suit — Concurrent Findings of Fact Not Disturbed Under Section 100 CPC. Court holds that no substantial question of law arises when courts below have concurrently found that suit property is joint family property and plaintiff is entitled to share.

The present second appeal was filed by the original defendants No.2 to 4 against the judgment and decree passed by the District Judge, Latur, in Regul...

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Bombay High Court Allows Writ Petition in Specific Performance Suit, Directs Expeditious Trial and Continuation of Status Quo Order. Court finds that appellate court erred in refusing temporary injunction despite revenue records showing plaintiffs' possession, and directs trial court to expedite the suit.

The petitioners, original plaintiffs, filed a suit for specific performance of an agreement dated 14.06.1986 along with a relief of injunction. During...

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Bombay High Court Dismisses Second Appeal in Property Suit — Concurrent Findings of Fact Not Interfered With Under Section 100 CPC. Suit for Declaration of Ownership and Injunction Dismissed as Plaintiffs Failed to Prove Title and Possession.

The case involves a second appeal filed by the original defendants (appellants) against the concurrent judgments of the trial court and the first appe...

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Non-Agricultural. Land Adjacent to Five-Star Hotels with High Sale Price and Lack of Systematic Cultivation Indicates Non-Agricultural Character Under Income Tax Act, 1961.

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal which had upheld the C...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold by Non-Resident Indians Held Not Agricultural Land. Land Adjacent to Five-Star Hotels with Barren Nature and High Sale Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribu...

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Bombay High Court Allows Revenue Appeal in Capital Gains Tax Case — Land Sold to Resort Held Not Agricultural Land. Land adjacent to five-star hotels with high sale price and lack of systematic cultivation fails to qualify as agricultural land under Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, Minguel Chandra Pais and Maria Leila Tovar Furt...