Search Results for "income tax transfer"

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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...
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Search Results for "income tax transfer"

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High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Based on Mere Change of Opinion Without New Material is Invalid.

9 Jul 2012

The petitioner, M/s. Rabo India Finance Limited, a non-banking financial company, challenged a notice dated 28.3.2011 issued under Section 148 of the ...

Supreme Court

Supreme Court Allows Assessee in Income Tax Case — Receipt for Construction of Cinema House Not Advance Rent. Lease Lacked Stipulation for Adjustment of Payment Toward Rent; Premium Prima Facie Capital Not Taxable Under Income Tax Act.

30 Jan 1969

The case involves an assessee who, on July 19, 1945, took a lease of certain premises in Calcutta on monthly rent. He made alterations to convert the ...

Supreme Court

Supreme Court Dismisses Appeal in Capital Gains Tax Case — Transfer of Property Not Completed Under Section 2(47)(v) of Income Tax Act, 1961. Agreement to Sell and Power of Attorney Did Not Confer Possession or Part Performance Under Section 53A of Transfer of Property Act, 1882.

4 Dec 2019

The appellant-assessee, M/s Seshasayee Steels P. Ltd., entered into an agreement to sell on 15.05.1998 with Vijay Santhi Builders Ltd. for sale of lan...

High Court

Bombay High Court Upholds Validity of Maharashtra Revenue Services (Recruitment) Rules, 2020 and Directs Finalization of Seniority Lists for Deputy Collectors — Seniority to be Determined by Date of Continuous Officiation, Not by Date of Regular Promotion.

8 Aug 2024

The judgment pertains to a batch of writ petitions filed by Deputy Collectors and the State of Maharashtra concerning the determination of seniority o...

Supreme Court

Supreme Court Dismisses Assessee's Appeal: Profit from Share Sales Held as Trading Income, Not Capital Gain. Purchase and Quick Resale of Shares with Borrowed Funds and Debiting Interest as Revenue Expenditure Indicated a Well-Planned Scheme to Earn Profits under the Income Tax Act, 1922.

31 Jul 1969

The assessee firm, Juggilal Kamlapat, Kanpur, was engaged in promoting companies and financing sister concerns of the J.K. Group. During the assessmen...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Reopening Based on Change of Opinion Without Fresh Material Held Invalid Under Section 147 of the Income Tax Act, 1961.

5 Mar 2014

The petitioner, M/s. Bharat Bijlee Limited, challenged a notice dated 12.10.2012 issued under Section 148 of the Income Tax Act, 1961, and an order di...

High Court

High Court of Karnataka Allows Power Grid Corporation's Writ Petitions Against Execution Proceedings for Land Acquisition Compensation — Held That Civil Court Has No Jurisdiction to Entertain Execution Petition for Enhanced Compensation Under the Indian Telegraph Act, 1885 and the Electricity Act, 2003.

7 Mar 2018

The petitioner, Power Grid Corporation of India Limited, a Government of India enterprise, filed multiple writ petitions under Articles 226 and 227 of...

High Court

High Court of Karnataka Decides Appeal for Enhancement of Compensation in Motor Accident Injury Case of Minor Claimant. The Court Examines Appropriate Methodology for Calculating Compensation for Minors Considering Notional Income, Multiplier, and Future Prospects Under Motor Vehicles Act, 1988.

19 Jun 2025

This is an appeal filed under Section 173(1) of the Motor Vehicles Act, 1988 by the petitioner in MVC No.1282/2019 seeking enhancement of compensation...

High Court

Karnataka High Court Reviewed Compensation Methods for Minor’s Neurological Disability in Motor Accident Appeal. The court examined whether fixed slabs, notional income, or inflation-indexed methods under Motor Vehicles Act, 1988, should determine compensation for traumatic brain injury with 51% medical disability.

19 Jun 2025

The appeal arose from the award dated 14.02.2022 in MVC No.1282/2019 by the Principal Senior Civil Judge and MACT, Kalaburagi, wherein the Tribunal aw...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe. Transfer of Development Rights Not Constituting Transfer Under Section 2(47) of Income Tax Act, 1961.

10 Feb 2023

The petitioner, Late Bharat Jayantilal Patel (since deceased through legal heir Smt. Minal Bharat Patel), challenged a notice issued under Section 148...

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