Bombay High Court Examines Challenge Under Section 34 of Arbitration Act to Arbitral Award Concerning Lease Agreement and Income Tax Depreciation Issues.
16 Jul 2013...
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High Court
High Court of Bombay Dismisses Tenant's Writ Petition in Rent Control Eviction Case — Tenant Held to be in Arrears of Rent for More Than Six Months. Lower appellate court's decree under Section 12(3)(a) of the Bombay Hotels & Lodging Rent Control Act, 1947, upheld as tenant failed to comply with demand notice within one month.
25 Aug 2005The judgment arises from a writ petition filed by the tenant challenging the appellate decree of eviction under the Bombay Hotels & Lodging Rent Contr...
High Court
Bombay High Court Quashes Orders Denying Refund of Stamp Duty on Cancelled Sale Agreement. Recital of Possession in Agreement Not Conclusive When Only 15% Consideration Paid; Refund Admissible Under Section 48 of Maharashtra Stamps Act, 1958.
2 Apr 2025The dispute arose from an agreement for sale dated 19 March 2020, by which the petitioners agreed to purchase a flat in Karad, Satara for a total cons...
- 14
Supreme Court
Supreme Court Allows Revenue's Appeal in Income Tax Deduction Dispute — High Court Exceeded Jurisdiction by Reappraising Factual Findings. Compensation Paid Through Assessee to Former Agents Not Deductible Under Section 10(2)(xv) of Income-tax Act, 1922, as No Overriding Title Established.
20 Feb 1969The respondent, a subsidiary of Imperial Chemical Industries (London), acted as sole selling agent in India for I.C.I. (Export) Ltd., another subsidia...
- 20
Supreme Court
Supreme Court Upholds Assessee in Income Tax Case on Remuneration of Karta as Managing Partner. Remuneration Paid for Personal Qualifications Not Assessable as Hindu Undivided Family Income Under Indian Income-tax Act, 1922.
6 Feb 1969The dispute concerned the tax treatment of remuneration received by the karta of a Hindu Undivided Family (HUF) as managing partner of two firms in wh...
High Court
Bombay High Court Dismisses Petition Challenging Stamp Duty Adjudication on Conveyance Deed — No Refund of Additional Stamp Duty Paid After Registration. Petitioners Not Aggrieved Party as They Accepted Assessment and Got Document Registered; No Error in Considering Market Value as Per Ready Reckoner for Non-Agricultural Land.
2 May 2024The petitioners, purchasers of agricultural land, executed an agreement for sale on 9 November 2006, which was not registered. The document was impoun...
- 490
Supreme Court
Supreme Court Allows Appeal in Part in Foreign Currency Arbitral Award Enforcement Case. Twin Principles Laid Down: Date of Enforceability for General Conversion, Date of Deposit for Amounts Deposited in Court.
27 Aug 2024The Supreme Court addressed the issue of the correct date for converting a foreign currency arbitral award into Indian rupees for enforcement. The app...
- 464
Supreme Court
Supreme Court Allows Revenue's Appeals and Dismisses Assessees' Writ Petitions in GST Input Tax Credit Case — Upholds Constitutional Validity of Section 17(5)(c) and (d) of CGST Act. Court holds that denial of ITC on construction of immovable property used for renting is valid and does not violate Articles 14, 19(1)(g), or 300A.
3 Oct 2024The case involves a challenge to the constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services...
- 1352
Supreme Court
Supreme Court Allows Appeal in Contempt Case Over Refund of Excess Coal Price and Interest Rate Dispute. The court held that respondents must comply with High Court orders for refund and pay interest at 12% per annum as per Supreme Court precedent, not bank rate, under principles of contempt and restitution.
22 Feb 2024The dispute originated from the appellant paying a higher price than the notified price in an e-auction for coal conducted by the respondent. After li...
- 291
Supreme Court
Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.
20 Sep 2022The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...
- 246
