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Bombay High Court Grants Permanent Injunction in Trademark Infringement and Passing Off Suit. Defendant's marks 'Ultraplus Cement', 'Ultra HiTouch', and 'UltraPower' held deceptively similar to registered 'UltraTech' marks under Section 29 of the Trade Marks Act, 1999.

The plaintiffs, UltraTech Cement Limited and another, filed a commercial IP suit seeking a permanent injunction to restrain the defendant, M/s. Shiv C...

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Supreme Court Sets Aside NCLT and NCLAT Orders in Insolvency Matter Due to Reliance on AI-Hallucinated Precedents. The Court held that judgments based on non-existent, AI-generated fake material cannot be sustained and reaffirmed the necessity of human oversight in judicial adjudication.

The Supreme Court dealt with a civil appeal arising from an NCLT order that had been upheld by the NCLAT. The Court found that the NCLT had relied on ...

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Bombay High Court Allows Refund of Stamp Duty on Cancelled Development Agreement Under Section 47(c)(5) of Maharashtra Stamp Act, 1958. Petitioner entitled to refund as transaction was cancelled before possession and within two years, not covered by Section 48 proviso.

The Petitioner, M/s. Satyam Construction, entered into a Development Agreement on 2 June 2011 with Shri Rajiv Ghule and others for development of land...

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High Court of Karnataka Allows Appeal in Central Excise Case Due to Abatement Under Section 35G of Central Excise Act, 1944 — Settlement Under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 Renders Proceedings Infructuous and Extinguishes Liability.

The appellant, M/s Patanjali Foods Limited (formerly Ruchi Soya Industries Ltd), filed an appeal under Section 35G of the Central Excise Act, 1944, ch...

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Bombay High Court Dismisses Petition Seeking Input Tax Credit on Breakwater Construction Under CGST Act. Breakwater Held to Be Immovable Property and Not 'Plant or Machinery' Under Section 17(5)(d) of CGST Act, 2017.

The petitioner, Konkan LNG Private Limited, a subsidiary of GAIL (India) Ltd., is engaged in the regassification of LNG at its plant in Dabhol. To ena...

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High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

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INCOME TAX APPEAL NO. 499 OF 2012

The appeal before the High Court arose out of an order passed by the Income Tax Appellate Tribunal (ITAT) dismissing the assessee's appeal and upholdi...