Search Results for "Direct Benefit Transfer"

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Search Results for "Direct Benefit Transfer"

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High Court

High Court of Karnataka Dismisses Writ Petition Challenging Transfer Orders of Deputy Superintendents of Police — Transfer Orders Issued by Competent Authority in Public Interest Not Vitiated by Alleged Malafides or Non-Consideration of Representations. The court held that transfer is an incident of service and judicial interference is not warranted unless the order is malafide or violates statutory rules, and that the petitioners had an alternative remedy before the Karnataka State Administrative Tribunal.

15 Oct 2025

The petitioners, ten Deputy Superintendents of Police serving in various capacities in the Karnataka Police Department, filed a writ petition under Ar...

Supreme Court

Supreme Court Allows Restoration of Land Under West Bengal Restoration of Alienated Land Act, 1973 — Transfer in Distress and Agreement for Reconveyance Established. The Court held that transferors' stated purposes constituted distress and the agreement for reconveyance was valid, entitling them to restoration under Section 4 of the Act.

2 Nov 2020

The case involves an appeal by the original transferors of land (Renuka Dey and others) against the dismissal of their application for restoration of ...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Full and True Disclosure — Investment in Bonds Prior to Sale of Property Does Not Disentitle Deduction Under Section 54EC. The Court held that the assessee had disclosed all material facts and the reopening was based on a change of opinion, thus invalid.

27 Jun 2012

The petitioner, Mrs. Parveen P. Bharucha, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 31.03.2011 i...

Supreme Court

Supreme Court Hears Appeal on Taxability of Capital Gains from Transfer of Shares of a Cayman Islands Company Holding Indian Telecom Assets. The core issue involves whether the offshore transaction is liable to capital gains tax in India under the Income Tax Act, 1961, given that the company's value is derived from Indian telecom assets.

1 Aug 2026

The matter concerned a tax dispute between Vodafone International Holdings BV (VIH), a Netherlands resident company, and the Indian Revenue authoritie...

High Court

Bombay High Court Allows Liquidator's Petition Against Service Tax Demand on Deemed Sale Transaction. VAT Already Levied on Same Transaction Under MVAT Act Precludes Service Tax Under Finance Act, 1994.

12 Oct 2022

The petitioner, Nayana Premji Savala, as Liquidator of Swire Oilfield Services India Private Limited (company in liquidation), filed a writ petition c...

High Court

The Bombay High Court dismissed a writ petition challenging the eviction order passed under Section 3E of the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971, for unauthorized transfer of a rehabilitation tenement. The Court held that the expression 'or otherwise' in Section 3E(1) is wide enough to include any arrangement by which the allottee parts with possession and control, even without a registered instrument.

31 Jul 2026

The dispute concerned a flat allotted to the petitioner under a slum rehabilitation scheme. The petitioner's name had been included in Annexure II as ...

High Court

Bombay High Court Allows Appeal in MVAT Case: Agreement for Software Bug Fixing Held as Service Contract, Not Sale of Software. Services provided under agreement for removal of bugs/errors in software constitute repair and maintenance services, not development or customization, and are not taxable as sale of software under MVAT Act.

18 Dec 2023

The appellant, Atos India Private Limited, is engaged in providing services relating to repair and maintenance of software and holds Service Tax Regis...

High Court

Bombay High Court Deliberates on Tax Exemption and Classification of Lease Transactions in Income Tax Reference concerning Scientific Research Centre. Assessee's claim for exemption under Section 11 of Income Tax Act, 1961 hinges on whether activities constitute general public utility, whether construction and letting out of World Trade Centre amounts to business, and whether receipts are revenue in nature.

25 Oct 2012

The Income Tax Reference No. 78 of 1998 arose from the Income Tax Appellate Tribunal's common order dated 29th March, 1996, for assessment years 1989-...

High Court

Bombay High Court Allows Writ Petition Challenging Transfer Order of Agricultural Officer on Grounds of Malafides and Violation of Transfer Policy. Transfer Order Quashed as It Was Not in Public Interest and Was Motivated to Accommodate Another Officer.

26 Feb 2018

The petitioner, Sandeep Dashrath Shirsath, was working as an Agricultural Officer at Panchayat Samiti Paithan, Aurangabad. He was transferred by an or...

Supreme Court

Supreme Court Allows Transfer of Family Court Case from Mumbai to Gujarat Under Code of Civil Procedure, 1908

21 Jan 2026

The Supreme Court allowed a transfer petition seeking to move a family court case from Mumbai to Gujarat. The petitioner filed under Section 25 of CPC...

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