Search Results for "carry forward and set off"

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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 "carry forward and set off"

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High Court

Bombay High Court Dismisses Petition Challenging Entertainment Duty on Unutilised Service Charges Collected by Cinema Theatre Owner. Service charges collected under Section 2(b) proviso of Bombay Entertainment Duty Act, 1923, if not fully spent, are liable to entertainment duty as part of the value of the ticket.

15 Nov 2006

The petitioner, Shri Lilachand Navalmal Shah, proprietor of Shiva Parvati Chitra Mandir, a cinema theatre in Islampur, Sangli, filed a writ petition c...

High Court

Bombay High Court Allows Writ Petition Challenging Cancellation of Dealership Allotment on Grounds of Non-Disclosure of Land Ownership. Petitioner's selection for SC PH category retail outlet dealership set aside due to failure to disclose that offered land was owned by her husband, not herself, violating BPCL guidelines.

8 Jul 2022

The petitioner, Suvarna Shrikrishna Deore, a Scheduled Caste (SC) candidate with 40% visual impairment, applied for a retail outlet dealership (petrol...

High Court

Bombay High Court Dismisses Revision Against Execution of Foreign Court's Costs Order. Foreign judgment imposing costs is a decree enforceable under Section 44A of CPC, 1908, and the executing court cannot go behind the decree.

8 Apr 2013

The Petitioner, M/s. Alcon Electronics Pvt. Ltd., challenged an order dated 15th April, 2011 passed by the learned District Judge-2, Nashik, which rej...

High Court

Madras High Court Allows Writ Petitions Seeking Compliance with BIFR Rehabilitation Scheme and Quashes Pre-deposit Order in Customs Dispute. Merger of Sick Company with Petitioner Under SICA Extinguishes Pre-deposit Liability, and Revenue Authorities Are Bound by the BIFR Scheme.

7 Jan 2026

The petitioner, SMS Lifesciences India Limited, filed two writ petitions. The first sought a writ of mandamus directing respondents 1 to 3 (Director G...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Gift of Property by Company to Director's Husband Held Not to be Income, as Assessee's Objections Were Not Properly Considered.

6 Oct 2023

The petitioner, Bakhtawar Construction Co. Pvt. Ltd., a closely held company, challenged a notice dated 30 March 2013 issued under Section 148 of the ...

High Court

Madras High Court Allows Writ Petitions Seeking Compliance with BIFR Rehabilitation Scheme and Waiver of Pre-Deposit in Customs Dispute. BIFR Scheme Binding on Government Departments; Pre-Deposit Condition Quashed for Sick Industrial Company Under Section 35F of Central Excise Act, 1944.

7 Jan 2026

The petitioner, SMS Lifesciences India Limited, filed two writ petitions. The first sought a mandamus directing respondents 1 to 3 (Director General o...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Failure to Disclose Material Facts — Reassessment Initiated Beyond Four Years Invalid Without Proof of Non-Disclosure Under Section 147 Proviso of Income Tax Act, 1961

27 Jun 2023

The petitioner, Hindoostan Mills Limited, filed a writ petition under Article 226 of the Constitution challenging a notice dated 30th March 2021 issue...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Royalty Payment Held Allowable and Section 10B Deduction Properly Claimed. Tribunal's finding that royalty was genuine and in accordance with business exigencies upheld, and assessee's option for Section 10B by filing Form 56G and claiming in computation was valid.

7 Feb 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, challenged the Income Tax Appellate Tribunal's order dated 22 September 2009...

High Court

Bombay High Court Dismisses Revenue Appeal in Income Tax Case on Interpretation of Explanation to Section 73 — Share Trading Loss Not Speculative Where Non-Speculative Income Exceeds Loss. The court held that gross total income for the exception includes all income chargeable under the Act, and if non-speculative income exceeds speculative loss, the exception applies.

2 Feb 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, challenged the order of the Income Tax Appellate Tribunal (ITAT) which had u...

Supreme Court

Supreme Court Allows Appellant in Contract Dispute Over Forfeiture of Security Deposit — Forfeiture Constitutes Penalty Under Section 74 of Indian Contract Act. Deposit Made as Security For Performance Is Not Earnest Money; Proof of Loss Necessary Where Compensation Can Be Assessed, and High Court Erred in Awarding Large Sum Without Evidence of Damage.

19 Aug 1969

The dispute arose out of two supply contracts entered into by Maula Bux with the Government of India in 1947 for the supply of potatoes, poultry, eggs...

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