Search Results for "hypothetical sale"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "hypothetical sale"

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High Court

High Court of Bombay at Goa Allows Appeal in Land Acquisition Case — Market Value Enhanced to Rs.66 per Square Metre for Konkan Railway Project. Comparable Sale Deeds of Nearby Land at Rs.64 and Rs.66 per Square Metre Form Basis for Valuation Under Section 23 of Land Acquisition Act, 1894.

6 Oct 2010

The case arises from the acquisition of 23,900 square metres of land belonging to the appellant, Smt. Shrimati Vishwanath Acharya (since deceased, rep...

High Court

Bombay High Court Allows Appeal in Income Tax Case on Allocation of R&D Expenses. ITAT's presumption of benefit from head office R&D expenses to manufacturing units without factual nexus is unsustainable under Income Tax Act, 1961.

12 Sep 2012

The appellant, Zandu Pharmaceuticals Works Limited, is a company engaged in manufacturing ayurvedic medicines and ointments. It has a head office and ...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion Without Fresh Material Held Invalid. The court held that the Assessing Officer cannot reopen an assessment merely on a change of opinion when all material facts were disclosed and considered in the original assessment under Section 143(3).

1 Feb 2024

The petitioner, Godrej Projects Development Pvt. Ltd., a company engaged in real estate development and assessed to income tax, filed its return of in...

High Court

Bombay High Court Dismisses Testamentary Suit for Letters of Administration; Will Not Validly Executed Due to Suspicious Circumstances and Undue Influence. Holograph Will Dated 20 March 1980 Not Proved Under Section 69 of Indian Evidence Act, 1872; Propounder Failed to Remove Suspicious Circumstances.

25 Jun 2019

The testamentary suit originated from a petition filed by the son of the deceased seeking Letters of Administration with the Will dated 20 March 1980....

Supreme Court

Supreme Court Dismisses Promoter's Appeal in Real Estate Regulation Case, Upholding Authority's Jurisdiction and Pre-deposit Condition. The court affirmed that a single member of the Real Estate Regulatory Authority has jurisdiction to order refunds under Section 18 of the Real Estate (Regulation and Development) Act 2016, and the pre-deposit requirement under Section 43(5) is valid for statutory appeals.

11 Nov 2021

The dispute arose from appeals filed by promoters and real estate developers against orders of the High Court of Allahabad, which had dismissed their ...

High Court

Bombay High Court Disposes of Appeals by Acquiring Authority in Land Acquisition Compensation Dispute. The Court examines the correctness of enhanced compensation awarded under the Land Acquisition Act, 1894, for land acquired under the MRTP Act.

13 Feb 2018

The appeals before the Bombay High Court arose from land acquisition proceedings under the Land Acquisition Act, 1894 read with the Maharashtra Region...

High Court

Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

2 Feb 2024

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

High Court

Bombay High Court Allows Writ Petition Against Authority for Advance Ruling's Refusal to Give Ruling on Tax Liability of Capital Gains from Sale of Shares by Mauritius-Based Company. Authority's Order Set Aside as Without Jurisdiction Since Proviso to Section 245R(2) of Income Tax Act, 1961 Not Attracted.

25 Jul 2012

The petitioner, Mahindra BT Investment Co. (Mauritius) Ltd., a company incorporated in Mauritius and a tax resident there, filed an application for ad...

Supreme Court

Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.

1 Jan 2020

The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...

High Court

High Court of Karnataka Hears and Decides Batch of Appeals Under Land Acquisition Act, 1894 Regarding Compensation for Kakhandaki Village Lands. The Court Examined Market Value Determinations Made by the Reference Court Under Sections 18 and 54 of the Land Acquisition Act, 1894.

24 Apr 2020

Background: A batch of appeals and cross objections were filed before the High Court of Karnataka under Section 54(1) of the Land Acquisition Act, 189...

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