Search Results for "Finance Act 1956"

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Search Results for "Finance Act 1956"

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High Court

High Court of Bombay Hears Writ Petition Seeking Quashing of Order and Reference under Section 92BA(i) of Income Tax Act, 1961. Petitioner challenges classification of three transactions as Specified Domestic Transactions based on related party and expenditure definitions.

20 Dec 2018

The petitioner, HDFC Bank Ltd., a banking company, filed a writ petition under Article 226 challenging an order and reference passed by the Assistant ...

High Court

High Court of Karnataka at Bengaluru, in a PIL filed by a trade union of airport employees, pronounced an order on 14-09-2021, examining the legality of the privatisation of Mangaluru International Airport under the Airports Authority of India Act, 1994. The court considered allegations that the concession agreement with Adani Enterprises Limited violated Sections 12, 12A, and 21 of the Act, and that the bidding process lacked transparency.

14 Sep 2021

The High Court of Karnataka at Bengaluru heard a public interest litigation (PIL) filed by the Airports Authority Employees Union, a registered trade ...

High Court

Bombay High Court Adjudicates Competing Claims Over Water Allocation from Upper Wardha Dam and Considers Constitutional Validity of Article 371(2) Governor’s Directives. Court Directs Interim Water Supply for 2012-13 and Frames Issues on Legality of Allocation and Binding Nature of Directives but Final Decision Not Contained in Available Text.

2 Mar 2013

The dispute arose from the allocation of 87.60 million cubic meters (MCM) of water from the Upper Wardha Dam in Amravati district, Maharashtra, to a t...

Supreme Court

Supreme Court Upholds Additional Tax on Reduction of Loss Under Section 143(1-A) of Income Tax Act, 1961 — Even Where Assessee Remains in Loss After Adjustment, Additional Tax Is Payable on the Amount of Reduction in Loss. The court held that the plain language of Section 143(1-A) applies when loss is reduced, and the additional tax is calculated on the adjustment amount as if it were total income, rejecting the argument that the provision is penal.

19 Mar 2020

The appellant, Rajasthan State Electricity Board, a government company, filed its income tax return for assessment year 1991-92 declaring a loss of Rs...

High Court

Bombay High Court Allows Writ Petition by Asset Reconstruction Company Against District Magistrate's Order Under SARFAESI Act — District Magistrate's Order Quashed for Lack of Jurisdiction and Violation of Natural Justice. The court held that the District Magistrate cannot adjudicate upon the validity of assignment of debt under Section 14 of the SARFAESI Act, 2002, and must hear the secured creditor before passing any adverse order.

20 Aug 2022

The petitioners, Phoenix ARC Private Limited (an Asset Reconstruction Company registered under the SARFAESI Act) and its authorized representative, fi...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief of Income Escaping Assessment. Reopening Beyond Four Years Without Fresh Material Constitutes Change of Opinion on Same Set of Facts.

11 Mar 2020

The petitioner, Gateway Leasing Pvt. Ltd., a non-banking financial company registered under the Companies Act, 1956, filed a writ petition under Artic...

High Court

Bombay High Court Dismisses Plaintiff's Suit Seeking Removal of Managing Director on Ground of Age Limit Under Companies Act, 2013. Section 196(3)(a) of Companies Act, 2013 Held Not Retrospective and Does Not Automatically Terminate Existing Appointments.

16 Jul 2015

The plaintiff, a director of Ultramarine & Pigments Limited, filed a suit seeking an order to restrain the 2nd defendant, the Chairman and Managing Di...

High Court

Bombay High Court Allows Possession Claim by Lessee in Company Liquidation — Official Liquidator Directed to Hand Over Property Subject to Lease. Leasehold Rights Survive Winding Up and Official Liquidator Must Respect Lessee's Right to Possession Under Section 456 of Companies Act, 1956.

23 Jun 2017

The Provident Investment Company Ltd., a Government of Madhya Pradesh undertaking, filed an application seeking possession of leasehold land admeasuri...

High Court

High Court of Karnataka Examines State's Sales Tax Revision Petitions Challenging Tribunal's Orders Quashing Re-assessments Under Karnataka Value Added Tax Act, 2003. The Tribunal Had Allowed Taxpayers' Appeals Holding Re-assessments Invalid, Leading the Revenue to File Multiple Revision Petitions.

10 Feb 2023

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High Court

Bombay High Court Considers Constitutional Validity of Customs Circular Mandating BIS Certification for Alloy Steel Deformed Bars. The Circular is Challenged as Ultra Vires the Bureau of Indian Standards Act, 1986 and Violative of Fundamental Rights.

24 Dec 2014

The four writ petitions under Article 226 of the Constitution of India were filed by importers of alloy steel deformed bars/reinforcement bars challen...

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