Search Results for "Finance Act 2003"

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High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3).

The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by t...

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"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

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Supreme Court Dismisses Telecom Company's Claim for Refund of Entry Fee After 2G Licences Quashed Due to Illegal Government Policy. Restitution Under Section 65 of Indian Contract Act, 1872 Denied as Quashing Did Not Render Contracts Void, and Set-Off Policy Upheld Under Article 14 of Constitution.

The dispute involved a telecom company seeking a refund of an Entry Fee of Rs 1454.94 crores paid for 2G licences across twenty-one service areas, aft...

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Supreme Court Dismisses Appeals Challenging Wakf Board Notification Including Service Inam Lands in Dargah Property. Errata Notification Adding Lands to Wakf Property Upheld as Valid Exercise of Power Under Wakf Act, 1995.

The Supreme Court dismissed a batch of civil appeals challenging an order of the Andhra Pradesh High Court that upheld an Errata Notification issued b...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Classification Dispute. Construction of Shiv Chatrapati Sports Complex Held Not 'Commercial or Industrial Construction' Under Section 65(25b) of Finance Act, 1994.

The Commissioner of Central Excise & Service Tax, Pune-III filed an appeal under Section 35G(1) of the Central Excise Act, 1944 against the order date...

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Supreme Court Holds Auction Purchaser Not Liable to Pay Unearned Increase to DDA in Compulsory Acquisition Case. Conversion Charges Refunded as Property Conveyed Was Freehold, Not Leasehold.

The Supreme Court of India heard two cross-appeals arising from a judgment of the Delhi High Court dated 30.03.2016 in LPA No.226 of 2014. The dispute...

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Bombay High Court Allows Drivers' Petition for Time Bound Promotion Scheme Benefits. Government Resolution dated 17.5.2003 Quashed as Discriminatory Against Drivers in Zilla Parishads.

The petitioners, four drivers employed by Zilla Parishads in Gadchiroli, Amravati, and Chandrapur, filed a writ petition seeking quashing of Governmen...

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Bombay High Court Allows Writ Petition Against Rejection of KVSS Declaration — Post-Manufacturing Expenses Dispute. The court held that an appeal is pending until the order is communicated to the party, and thus the declaration under Section 95 of the Finance (No.2) Act, 1998 was validly filed.

The petitioner, M/s. Pepsico India Holdings Ltd., a company engaged in manufacturing aerated water, soft drinks, and fruit-pulp based drinks, was issu...