Search Results for "Separate assessment"

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Search Results for "Separate assessment"

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High Court

Bombay High Court Allows Appeal in Income Tax Case Regarding Deduction Under Section 32AB for Rental Income Assessed as House Property Income. The court held that rental income from letting of business premises forms part of 'profits of eligible business or profession' under Section 32AB of the Income Tax Act, 1961, even if assessed under the head 'Income from house property'.

15 Mar 2024

The appellant, Indian Express Newspapers (Bombay) Ltd., owned a building known as Express Towers at Nariman Point, Mumbai. For the Assessment Year 198...

High Court

Bombay High Court Dismisses Petition Challenging Gram Panchayat's Resolution for Property Tax on Capital Value. Gram Panchayat has power to levy property tax on capital value of lands/buildings under Rule 7 of Maharashtra Village Panchayats Taxes and Fees Rules, 1960.

17 Aug 2011

The petitioner, a resident of village Silewada, challenged Resolution No. 6 dated 30th July 1994 passed by the Gram Panchayat, Silewada, whereby the G...

High Court

High Court of Bombay Allows Student to Appear for 7th Semester Examination After Clearing Backlogs Through Revaluation. University directed to permit petitioner to appear for 7th semester examination as she cleared all backlog subjects before the examination.

9 Apr 2013

The petitioner, a student of engineering at Yeshwantrao Chavan College of Engineering, Nagpur, was granted provisional admission to the Fourth Year (c...

High Court

High Court of Bombay at Goa Allows ESI Corporation's Appeal in Contribution Assessment Case — Circular Not Binding. The Court held that the ESI Court erred in relying on an internal circular to modify the assessment under Section 45A of the Employees' State Insurance Act, 1948, as the circular was not a statutory rule and the employer failed to produce records.

13 Oct 2006

The Employees' State Insurance Corporation (appellant) appealed against an order of the District Judge, South Goa, acting as the Employees State Insur...

High Court

High Court Allows Writ Petition Challenging Reduction in Disability Pension and Quashes Re-survey Medical Board Report. Disability percentage certified at discharge under Rule 26 of Indian Coast Guard (General) Rules, 1986 must be consistently applied for pension under Central Civil Services (Extraordinary Pension) Rules, 1972, prohibiting selective reassessment for benefit calculation.

24 Mar 2026

The dispute involved a former Indian Coast Guard personnel who was discharged in 2008 after being certified with 100% disability due to Pulmonary Tube...

High Court

High Court of Karnataka Dismisses Insurance Company's Appeal and Allows Claimant's Appeal in Motor Accident Case — Negligence of Bus Driver Established, Contributory Negligence Not Proven. Claimant Abdul awarded enhanced compensation of Rs. 1,50,000 with interest at 6% per annum from the date of petition till deposit.

27 May 2022

The case involves two appeals arising from a motor accident claim. The appellant in MFA No. 103807/2016 is the New India Assurance Company Limited, wh...

High Court

Bombay High Court Dismisses Petition Challenging Discriminatory Sales Tax Rules Under Article 226. Held that Rule 31B and Rule 31AA of the Bombay Sales Tax Rules, 1959 operate in different contexts and do not violate Article 14 of the Constitution.

24 Jan 2017

The petitioners, M/s Graphite India Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High C...

High Court

Bombay High Court Quashes IPC Offences in Electricity Theft Case After Compounding Under Section 135 of Electricity Act, 2003 — Dual Prosecution for Same Acts Not Permissible. The court held that once the offence under the special enactment (Electricity Act) is compounded, the IPC offences based on the same acts cannot be prosecuted, as the Electricity Act is a complete code and the compounding amounts to an election by the complainant.

9 Feb 2018

The applicant, Syed Yaqoob Syed Masood, a Taluka Agriculture Officer, filed an application under Section 482 Cr.P.C. seeking quashing of FIR No. 0273/...

High Court

High Court of Karnataka Dismisses Appeal in Suit for Permanent Injunction — Concurrent Findings of Fact Not Interfered With. Court holds that findings of fact recorded by courts below based on evidence cannot be disturbed in appeal under Section 96 CPC unless perverse or contrary to material on record.

18 Jan 2019

The case involves a Regular First Appeal filed by the defendants (appellants) against the judgment and decree dated 30.09.2010 passed by the Senior Ci...

High Court

High Court of Karnataka Dismisses Writ Petition Against Entertainment Tax Imposition on Fashion Week Event. Petitioner failed to avail alternative remedy and did not cooperate with assessment proceedings under Karnataka Entertainment Tax Act, 1958.

30 Jan 2018

The petitioner, M/s. Dream Merchants Events and Entertainment Groups, organized a 'Bangalore Fashion Week' event on 03.02.2012 at Hotel Crown Plaza. T...

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