Search Results for "Deemed Dividend"

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Search Results for "Deemed Dividend"

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High Court

Bombay High Court Dismisses Developer's Challenge to Deemed Conveyance in Favor of Cooperative Housing Society — Additional FSI Rights Not a Bar to Conveyance Under MOFA. The Court held that the Competent Authority has jurisdiction to entertain a second application for deemed conveyance after rejection of the first, and the developer's claim over additional FSI does not prevent conveyance of land to the society.

17 Jul 2026

The Petitioner, Ariisto Realtors Private Limited, a developer, challenged an order dated 14 July 2025 passed by the District Deputy Registrar, Co-oper...

High Court

Bombay High Court Allows Petition to Set Aside Arbitral Award Under Section 34 of Arbitration and Conciliation Act, 1996 — Award Found to Be in Conflict with Public Policy and Patent Illegality. The Court held that the Arbitral Tribunal's interpretation of the contract was perverse and ignored the express terms, leading to a miscarriage of justice.

9 Jun 2026

The dispute arose out of a contract between ABB India Limited (Petitioner) and Sunil Hariram Jaisingh and Others (Respondents) for the supply and inst...

High Court

Bombay High Court Allows Petition in Cooperative Housing Society Dispute — Directs Registration of Transfer of Shares and Issuance of Share Certificates. Failure to Register Transfer of Shares by Managing Committee Violates Bye-Laws and Cooperative Societies Act, 1960.

25 Sep 2025

The petitioners, five members of Jal Ratan Deep CHS Ltd., a cooperative housing society in Mumbai, filed a writ petition under Article 226 of the Cons...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — No Substantial Question of Law Arises. The court upheld the ITAT's decision to delete the transfer pricing adjustment made by the Revenue, finding that the comparable selection and benchmarking analysis were correctly applied under Section 92C of the Income Tax Act, 1961.

12 Sep 2025

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order dated 08.11.2024 passed by the Income Tax Appellate T...

High Court

High Court of Karnataka Allows Advocate's Re-Enrollment After Surrender of Sanad During COVID-19. Karnataka Advocates' Welfare Fund Act, 1983 Does Not Bar Re-Entry; Right to Practice Under Article 19(1)(g) Upheld.

28 Jun 2024

The petitioner, Shri Channabasappa Lingappa Mokhashi, enrolled as an advocate with the then Mysore Bar Council on 17-07-1973 and practiced continuousl...

High Court

Bombay High Court Dismisses Society's Petition Challenging Membership of Garage Owners. Co-operative Housing Society Cannot Deny Membership to Garage Owner Under Section 22 of Maharashtra Co-operative Societies Act, 1960 Despite Bye-law Restriction.

7 Sep 2023

The Petitioner, Mistry Park CHS Ltd., a co-operative housing society, challenged the orders of the Deputy Registrar and Divisional Joint Registrar dir...

Supreme Court

Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

1 Mar 2019

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

High Court

High Court of Karnataka Allows Assessee's Appeal in Income Tax TDS Case — Provision for Interest on Delayed Payments Not Subject to TDS Under Section 194A of Income Tax Act, 1961. The court held that a mere provision for contingent interest liability does not amount to 'payment' or 'credit' to a specific payee, and thus no obligation to deduct tax at source arises.

2 Feb 2016

The appellant, M/s Karnataka Power Transmission Corporation Limited, a government undertaking engaged in power transmission, filed appeals under Secti...

High Court

Bombay High Court Dismisses Appeal by Financial Institution in Suit for Recovery of Money Due to Failure to Prove Loan Agreement and Liability of Promoters. Equity Participation by Appellant Did Not Create a Debtor-Creditor Relationship with Respondents.

6 Apr 2015

The appellant, EDC Limited, a financial institution, filed a suit for recovery of Rs. 17,50,000/- with interest against the respondents, M/s. GKB Opht...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion on Exemption Under Section 10(38) of Income Tax Act, 1961 is Invalid.

1 Dec 2011

The Petitioner, General Insurance Corporation of India, a public sector general insurance company, filed a return of income for Assessment Year 2006-0...

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