Search Results for "income tax transfer"

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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...
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Search Results for "income tax transfer"

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High Court

Bombay High Court Holds Criminal Complaints Under Section 138 NI Act Not Covered by Company Law Moratorium. The expression 'suit or other proceedings' in Sections 442 and 446(1) of Companies Act, 1956 does not include criminal proceedings under Section 138 of Negotiable Instruments Act, 1881.

6 May 2016

The case involves a reference to resolve a conflict between two Single Judge judgments of the Bombay High Court regarding whether criminal complaints ...

High Court

Karnataka High Court Dismisses Petitioner's Challenge to Stay of Criminal Proceedings under Negotiable Instruments Act, 1881—Held That Section 446 of the Companies Act, 1956 Requires Stay Unless Leave of Company Court is Obtained. Proceedings Against Ex-Managing Director in Personal Capacity May Continue Subject to Leave, But Stay Order Attained Finality; Trial Directed to Be Completed Within Six Months.

25 Jun 2024

The petitioner, M/s Rajesh Exports Limited, filed a writ petition under Articles 226 and 227 of the Constitution read with Section 482 Cr.P.C., challe...

High Court

Madras High Court Allows Appeal in Recovery Suit Based on Promissory Note — Discrepancies in Plaintiff's Evidence and Failure to Prove Execution Lead to Dismissal of Suit. The Court held that the plaintiff failed to discharge the initial burden of proving the execution of the promissory note and the consideration, and the discrepancies in the plaintiff's evidence created doubt about the genuineness of the loan transaction.

29 Jun 2026

The appeal arises from a suit for recovery of money filed by the plaintiff, a money lender, against the defendants based on a promissory note dated 05...

High Court

Bombay High Court Quashes Assessee in Income Tax Transfer Case — Order Passed Without Adequate Show Cause Notice and Personal Hearing. Show Cause Notice Merely Stating Assessee 'Connected' to Searched Group Was Vague, and Failure to Grant Personal Hearing Violated Reasonable Opportunity Requirement Under Section 127(2)(a) of Income Tax Act, 1961.

22 Sep 2021

By this writ petition, a non-resident Indian assessee challenged an order dated 3 July 2019 passed by the Commissioner of Income Tax (International Ta...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice and Assessment Order Under Income Tax Act — Set Off of Long-Term Capital Loss Against Long-Term Capital Gain Permitted. The court held that the reassessment notice under Section 148 was based on a change of opinion and the assessment order rejecting set off under Section 70(3) was unsustainable.

8 Mar 2023

The petitioner, Noshir Darabshaw Talati, challenged a notice under Section 148 of the Income Tax Act, 1961 dated 31 March 2021 for Assessment Year 201...

Supreme Court

Supreme Court Upholds Transfer of Winding Up Petition to NCLT Despite Admission Order. Discretion Under Section 434(1)(c) Companies Act, 2013 Properly Exercised Where Liquidation Was at Initial Stage and No Irreversible Steps Taken.

14 Dec 2020

The Supreme Court dismissed appeals by Action Ispat and Power Pvt. Ltd. against the Delhi High Court's order transferring a winding up petition to the...

High Court

Bombay High Court Clarifies Scope of Section 3 of Maharashtra Restoration of Lands to Scheduled Tribes Act, 1974 in Reference Regarding Land Transfers by Non-Tribals. The court held that Section 3 applies to any transfer of land originally belonging to a tribal, regardless of the transferor's status, and that the burden of proof is on the claimant tribal to show original tribal ownership and first transfer in contravention.

21 Apr 2023

The case involves a reference to a larger bench of the Bombay High Court to resolve a recurring question regarding the interpretation of Section 3 of ...

High Court

Bombay High Court Grants Interim Injunction in Trademark Infringement Suit Over HAMON Mark. Plaintiff's registered trademark 'HAMON' found to be infringed by Defendant's use of 'HAMON COOLING' and 'HCS HAMON COOLING' in trade and corporate name.

6 Jul 2026

The Plaintiff, John Cockerill Hamon SA, filed a Commercial IP Suit alleging infringement and passing off of its registered trademark 'HAMON' by the De...

High Court

High Court Quashes Reopening of Assessment for AY 1998-99 Due to Lack of Allegation of Failure to Disclose Material Facts. Reopening Beyond Four Years Invalid as Reasons Did Not Indicate Assessee's Failure to Disclose Fully and Truly All Material Facts as Required by Proviso to Section 147 of Income Tax Act, 1961.

26 Nov 2021

The dispute arose from a notice under Section 148 of the Income Tax Act, 1961 seeking to reopen the assessment for Assessment Year 1998-1999, issued o...

High Court

Bombay High Court Hears Suit for Specific Performance of Contract for Sale of Property at Bandra, Mumbai. Contractual Dispute Centers on Vendor's Obligation to Provide Vacant Possession and Marketable Title, and Validity of Sale of Minor's Share Without Court Permission.

8 Jun 2021

Background: The suit pertains to a contract for sale of freehold land and structure at Bandra, Mumbai, entered into on 26 June 1993 between the plaint...

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