Search Results for "fixed assets"

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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 "fixed assets"

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High Court

Bombay High Court Deliberates on Tax Exemption and Classification of Lease Transactions in Income Tax Reference concerning Scientific Research Centre. Assessee's claim for exemption under Section 11 of Income Tax Act, 1961 hinges on whether activities constitute general public utility, whether construction and letting out of World Trade Centre amounts to business, and whether receipts are revenue in nature.

25 Oct 2012

The Income Tax Reference No. 78 of 1998 arose from the Income Tax Appellate Tribunal's common order dated 29th March, 1996, for assessment years 1989-...

High Court

Madras High Court Dismisses Bank's Challenge to Sales Tax Recovery, Holds Crown Debt Prevails Over Bank's Lien. Priority of State's statutory dues under Section 26 of Tamil Nadu General Sales Tax Act, 1959 over bank's contractual lien on fixed deposits is upheld.

20 Jan 2025

The petitioner, Oriental Bank of Commerce, a public sector bank, had extended credit facilities including packing credit and overdraft to the third re...

Supreme Court

Supreme Court Allows Appeals in Electricity Tariff Dispute — Gujarat Urja Vikas Nigam Limited v. Renew Wind Energy (Rajkot) Pvt Ltd. Renewable Energy Certificate (REC) Scheme does not override State Commission's power to determine tariff for wind energy under Section 62 of the Electricity Act, 2003.

13 Apr 2023

The case involves appeals under Section 125 of the Electricity Act, 2003, by Gujarat Urja Vikas Nigam Limited and other distribution licensees against...

Supreme Court

Supreme Court Allows State's Appeal in Compassionate Appointment Case Due to Delay and Inclusion of Pension in Income. Family pension can be considered in assessing indigent circumstances, and a seven-year delay in filing writ petition is fatal to the claim.

16 Jan 2019

The Supreme Court allowed the appeal filed by the State of Himachal Pradesh against the judgment of the High Court of Himachal Pradesh which had direc...

High Court

Bombay High Court Allows Co-operative Spinning Mill to Operate Overdraft Account Despite RBI Restrictions on Co-operative Bank — Petitioner Held to be Operational Creditor Not at Par with Ordinary Depositors. The court held that RBI's blanket restrictions under Section 35A of the Banking Regulation Act, 1949 were unreasonable as applied to an operational creditor with an excellent track record.

23 Mar 2023

The petitioner, Babasaheb Naik Kapus Utpadak Sahakari Soot Girni, a registered co-operative spinning mill, filed a writ petition challenging the restr...

High Court

High Court of Karnataka Allows Appeal for Succession Certificate to Second Wife and Children Under Indian Succession Act, 1925 — Second Marriage Valid as First Wife Consented Due to Infertility.

26 Jun 2025

The appellants, Smt. Uma (second wife) and her two daughters, filed an appeal under Section 384 of the Indian Succession Act, 1925, challenging the or...

High Court

Bombay High Court Allows Writ Petition Against Rejection of Nil Withholding Certificate Under Section 195(3) of Income Tax Act — Past Tax Demands Not Valid Ground for Refusal. The court held that past tax demands for earlier assessment years cannot be a valid reason to reject an application under Section 195(3) for a subsequent year, as the provision is meant to determine the appropriate proportion of tax to be deducted at source on current payments.

13 Apr 2010

The petitioner, Mckinsey & Company Inc., a non-resident company incorporated in the USA with branches in India, filed an application under Section 195...

High Court

Bombay High Court Quashes Criminal Proceedings in Family Property Dispute — Allegations of Criminal Breach of Trust and Cheating Found to Be Civil in Nature. Dispute over partnership firm and film rights held not to constitute criminal offences under Sections 406, 420, 120B IPC as no criminal intent established.

30 Nov -0001

The case involves a family dispute among the Mehra family over a partnership firm and film rights. The petitioners (Umesh Mehra, Rajesh Mehra, Rajiv M...

High Court

Bombay High Court Dismisses Application to Rescind Consent Decree and Allows Substitution of Legal Heirs in Recovery Suit. Consent Terms Are Binding Contract; Legal Representatives Can Be Substituted Under Order 22 CPC for Execution of Decree.

29 Oct 2013

The plaintiffs filed a suit (Suit No.2011 of 2002) against the defendants for recovery of Rs.3,30,00,000 with interest. On 3rd October 2006, the parti...

High Court

High Court of Karnataka Dismisses Revenue Appeals in Income Tax Exemption Cases for Charitable Trusts and Religious Institutions. Held that registration under Section 12AA and exemption under Section 11 of the Income Tax Act, 1961 cannot be denied solely on the ground of commercial activities if they are incidental to the charitable object.

22 Feb 2016

The High Court of Karnataka heard a batch of appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the orders of t...

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