Search Results for "Section 19(2)"

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Karnataka High Court Examines Interpretation of Provisos to Section 10A(2)(b) of MMDR Act in Writ Petitions. Prospecting Licence Holders Seek Mandamus for Execution of Mining Leases Pending Environmental Clearance.

The High Court of Karnataka heard a group of four writ petitions filed under Article 226 of the Constitution by companies engaged in mining, seeking v...

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High Court of Karnataka Considers Petition to Quash Criminal Proceedings for Offences Under IPC in Relation to Forged Document Produced in Court. Petitioner Argues Bar Under Section 195 CrPC Renders Cognizance Without Jurisdiction.

The petitioner, Smt. Latha Rajanikanth, approached the High Court of Karnataka under Section 482 of the Code of Criminal Procedure, 1973 seeking to qu...

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Bombay High Court Allows Writ Petition Challenging Eligibility Condition for Settlement Commission Applications Under Income Tax Act, 1961. The court held that a press release and notification imposing a cut-off date for eligibility to file settlement applications were ultra vires the Act.

The petitioner, a company engaged in sugar and ethanol business, was subjected to a search under Section 132 of the Income Tax Act, 1961 on 25.07.2019...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

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Bombay High Court Dismisses Appeals Challenging MPID Act Application in NSEL Scam Case — Held That MPID Act Applies to NSEL as a Financial Establishment and That Default in Repayment of Deposits Attracts Offences Under the Act.

The judgment arises from multiple criminal appeals and interim applications filed by various parties, including directors, brokers, and financial inst...

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Bombay High Court Allows Writ Petition Challenging Mutation Entry Based on Unregistered Will — Revenue Authorities Directed to Delete Entry and Restore Original Names. Mutation Entry Does Not Confer Title; Revenue Authorities Must Follow Procedure Under Maharashtra Land Revenue Code, 1966.

The petitioners, thirteen residents of Ghatshendra, Kannad, filed a writ petition challenging the mutation of their names in the revenue records in re...

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Full Bench of Bombay High Court Determines Reference on Maintainability of Section 18 Reference Under Land Acquisition Act, 1894 After 2013 Act Came into Force. Key Issue Involves Whether Landowners Can Seek Enhancement Under Old Act When Award Passed After Commencement of 2013 Act.

Background: The matter arose from a land acquisition proceeding initiated by the Pune Municipal Corporation under the Land Acquisition Act, 1894. A no...