Search Results for "valuation date"

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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 Enhances Child Maintenance and Grants Interim Medical Maintenance ...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...

Search Results for "valuation date"

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Supreme Court

Supreme Court Dismisses Appeals of Accused in Customs Smuggling Conspiracy Case — Statements Under Section 171-A of Sea Customs Act Held Admissible as Customs Officer is Not a Court. Office Copy of Insurance Premium Debit Note Admissible Under Section 114 Evidence Act and Appraiser's Valuation Evidence Not Hearsay, Convictions Upheld.

13 Aug 1969

The Supreme Court of India heard appeals against convictions by the Presidency Magistrate, Bombay, as affirmed by the Bombay High Court, for conspirac...

High Court

Bombay High Court Quashes Reassessment Order for Lack of Proper Opportunity of Hearing and Non-Communication of Section 151 Approval in Income Tax Reopening Proceedings. The court held that the Assessing Officer failed to grant a personal hearing as directed by the earlier order of the High Court and did not communicate the approval under Section 151 of the Income Tax Act, 1961, rendering the reassessment invalid.

20 Dec 2024

The petitioner, Wavy Construction LLP, challenged an order dated 14 October 2021 rejecting its objections against reopening of assessment under Sectio...

High Court

Bombay High Court Quashes Deficit Stamp Duty Demand in Development Agreement Case — Delay and Lack of Speaking Order Render Proceedings Invalid. Section 33A of Maharashtra Stamp Act, 1958 invoked after 10 years without proper application of mind; order set aside.

31 Jan 2024

The Petitioner, Axayraj Buildwell Pvt. Ltd. (now Moongipa Realty Pvt. Ltd.), a developer, entered into a Development Agreement with D.N. Nagar Shree A...

Supreme Court

Supreme Court Allows Appeal in Stamp Duty Valuation Case — Market Value Determined Based on Agreement to Sell Prior to Freehold Conversion. The Court held that the market value of property for stamp duty purposes must be determined as on the date of the agreement to sell, not the sale deed, where the agreement was prior to conversion from leasehold to freehold.

25 Apr 2023

The dispute in this appeal involved the determination of the market value of a property at Allahabad purchased by the appellants under a registered sa...

High Court

Bombay High Court Allows Writ Petitions Challenging Central Excise Duty Demand on Scrap Generated During Car Manufacturing. Generation of scrap during manufacturing process is not a separate taxable event under Central Excise Act, 1944.

29 Sep 2014

The judgment concerns two writ petitions filed by Premier Ltd. and New Holland Fiat (India) Pvt. Ltd. challenging show cause notices issued by the Cen...

Supreme Court

Supreme Court Upholds Auction Purchaser's Rights in Temple Land Sale, Quashing High Court's Re-auction Order After 20 Years. The Court Held That a Non-Participant Lacks Locus Standi to Challenge a Confirmed Auction Sale, and Delay Bars Such Challenges Under Principles of Finality and Natural Justice Under Section 93 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.

18 Feb 2022

The dispute originated from a public auction of temple land conducted by the Endowments Department in 1998. The appellant emerged as the highest bidde...

High Court

Bombay High Court Dismisses Builders' Challenge to Circulars Restricting Composition Scheme for Works Contracts Under MVAT Act. Circulars Clarifying That Benefit of Composition Scheme Under Section 42(3A) of MVAT Act, 2002 Applies Only to Agreements Registered on or After 1 April 2010 Are Valid and Within Commissioner's Power.

30 Oct 2012

The judgment concerns two writ petitions filed under Article 226 of the Constitution by the Builders Association of India and the Maharashtra Chamber ...

High Court

Bombay High Court Upholds Enhanced Compensation in MIDC Land Acquisition Case — Market Value Fixed at Rs. 3,00,000 per Hectare Based on Government Ready Reckoner. Claimants' Cross-Objection for Further Enhancement Rejected as Stamp Duty Valuation Not Conclusive for Market Value Under Section 34 of Maharashtra Industrial Development Act, 1961.

21 Nov 2015

The case involves an appeal by the Maharashtra Industrial Development Corporation (MIDC) against a judgment of the Civil Judge, Senior Division, Chand...

Supreme Court

Supreme Court Allows BSFC Appeal, Upholds Auction Sale Under Section 29 of SFC Act Despite Concurrent Findings of Trial Court and High Court. Borrower's Persistent Default and Failure to Discharge Liability Justifies Corporation's Statutory Power to Sell Mortgaged Property Without Interference by Civil Court.

1 Jan 2026

The case involves an appeal by the Bihar State Financial Corporation (BSFC) against a judgment of the Patna High Court which affirmed a trial court de...

High Court

Bombay High Court Allows Withdrawal of Appeal in Arbitration Dispute Over Share Delivery — Respondent's Opposition on Grounds of Hardship Not Sustained. Court Permits Withdrawal Without Prejudice to Respondent's Rights Under the Award and Pending Proceedings.

15 Jul 2016

The present appeal was filed under Section 37 of the Arbitration and Conciliation Act, 1996, challenging a judgment of a Single Judge dated 2 February...

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