Search Results for "single transaction rule"

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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 Enhances Child Maintenance and Grants Interim Medical Maintenance ...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...

Search Results for "single transaction rule"

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High Court

High Court of Bombay Quashes Process in Cheque Dishonour Case for Lack of Territorial Jurisdiction — Entire Cause of Action Arose in Jaipur, Not Mumbai. The court held that mere deposit of cheque and issuance of notice in Mumbai does not confer jurisdiction under Section 138 of the Negotiable Instruments Act, 1881, when the cheque was drawn, issued, and dishonoured in Jaipur.

9 Jul 2010

The petitioner, Prabhu Dayal Modi, and his wife owned a plot of land in Jaipur. On 24 April 2006, they entered into a development agreement with the r...

High Court

Bombay High Court Grants Interim Injunction Restraining Developers and MCGM from Recognizing TDR Transfer Agreements in Alleged Fraud by Society Members. Co-operative Housing Society Obtains Interim Relief Against Sale of Transferable Development Rights (TDR) Under DRC Dated 7 August 2023 Amidst Allegations of Forgery and Unauthorized Payments.

3 Oct 2025

The dispute arose from the acquisition of a portion of the plaintiff co-operative housing society's land by the Municipal Corporation of Greater Mumba...

High Court

High Court of Karnataka Quashes Parallel Criminal Proceedings in Cheque Dishonour Case — Abuse of Process of Law. Filing of two separate complaints under Section 138 of Negotiable Instruments Act, 1881 and Section 420 IPC for same transaction constitutes abuse of process, warranting quashing under Section 482 CrPC.

1 Feb 2019

The petitioner, Mr. Hiremani Kallappa Melage, filed a writ petition under Articles 226 and 227 of the Constitution of India read with Section 482 of t...

High Court

High Court of Karnataka Hears Revenue's Appeal Against Income Tax Appellate Tribunal Order Deleting Transfer Pricing and Bogus Expense Additions for Assessment Year 2009-10. The Appeal Involves Interpretation of Associated Enterprise Under Section 92A and Right of Cross-Examination When Additions Are Based on Third-Party Statements.

17 Mar 2023

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 before the High Court of Karnataka, Dharwad Bench, challenging the order da...

Supreme Court

Supreme Court Allows State Appeal and Restores Conviction in Bribery Case — Raiding Party Testimony Not Per Se Unreliable, Independent Corroboration Not Invariable. Conviction Under Section 161 IPC Upheld Despite Absence of Neutral Eyewitnesses as Circumstantial Evidence and Officer Testimony Deemed Sufficient.

21 Mar 1958

The State of Bihar filed a criminal appeal in the Supreme Court against the acquittal of Basawan Singh, a police sub-inspector, who had been convicted...

High Court

High Court Quashes FIR Against Landowners in Cheating Case, Holds Civil Dispute Not Criminal. FIR Quashed as Civil Suit for Specific Performance Already Pending; No Criminal Intent Found Under Sections 406 and 420 IPC.

30 Jan 2026

The dispute pertained to an agricultural land transaction where the accused persons had entered into a notarized agreement to sell dated 10th March 20...

High Court

High Court of Judicature at Bombay Considers Writ Petition Seeking Refund of Stamp Duty on Unexecuted Instrument Under the Maharashtra Stamp Act, 1958. Court examines whether payment of stamp duty without execution of an instrument constitutes a valid charge and whether writ jurisdiction can be invoked for refund beyond the statutory limitation period, focusing on the definition of ‘instrument’ under Section 2(l) and the scheme of Sections 47 and 48.

12 Dec 2025

The writ petition raised the question whether the High Court’s extraordinary jurisdiction under Article 226 of the Constitution could be invoked to ...

High Court

Bombay High Court Dismisses Monsanto's Petition on Seed Supply as Sale, Allows Subway's Petition on Franchise as Service. Court Holds That Impregnated Seed Supply is Sale of Goods Under Maharashtra Value Added Tax Act, 2002, While Franchise Agreement is Not a Deemed Sale of Intellectual Property Rights.

11 Aug 2016

The Bombay High Court adjudicated two writ petitions tagged together, raising the common issue of whether certain transactions were liable to service ...

Supreme Court

Supreme Court Upholds Doctrine of Mutuality for Incorporated Clubs — Supply of Food and Drinks to Members Not Taxable as Sale. The Court held that Article 366(29-A)(e) does not override the mutuality principle and that incorporated clubs acting as agents of their members do not effect a 'sale' under sales tax laws.

3 Oct 2019

The Supreme Court in this batch of appeals considered the applicability of the doctrine of mutuality to incorporated clubs after the 46th Amendment to...

High Court

Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case Due to Non-Application of Mind by ITAT. Tribunal's order set aside for failing to consider the TPO's detailed analysis and rejecting comparables without proper reasoning under Section 92C of the Income Tax Act, 1961.

27 Feb 2020

The appeal was filed by the Pr. Commissioner of Income Tax - 6 under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

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