Search Results for "deemed receipt"

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Search Results for "deemed receipt"

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High Court

Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

17 Nov 2017

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

High Court

Bombay High Court Holds Transporter Liable for Breach of Trust in Delivery of Goods Without Discharged Lorry Receipts — Plaintiff's Claim for Price of Goods Against Consignee and Transporter Partly Decreed. The court found that the transporter's failure to obtain discharged lorry receipts constituted breach of contract of carriage and breach of trust, making it jointly and severally liable with the consignee for the price of the goods.

11 May 2012

The plaintiff, National Textile Corporation Ltd., filed a suit for recovery of Rs.84,931.48 with interest against defendant No.1 (K.L. Kapadia), the c...

High Court

Bombay High Court Dismisses Tenant's Revision Against Eviction Decree — Notice Under Section 106 of Transfer of Property Act, 1882 Held Valid Despite Reference to Expired Quarter. The court held that a notice to quit calling upon the tenant to vacate at the expiration of a quarter that had already expired was not invalid as it was served during the tenancy and the tenant understood the intention.

2 Apr 2018

The case involves a civil revision application filed by M/s. Universal Cables Ltd., the tenant, against an eviction decree passed by the trial court a...

High Court

High Court of Judicature at Bombay Refers Question of Law on Allowability of Expenditure under Section 40(a)(i) and Section 172 of Income Tax Act to Larger Bench. Disagreement with earlier Division Bench decision in CIT v. Orient (Goa) Pvt. Ltd. leads to referral on whether payer's non-resident status required for invoking proviso to Section 172.

5 Feb 2016

Background: The case concerns income tax appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income ...

High Court

Bombay High Court Allows Interest on Delayed Refund of CENVAT Credit Under Section 11BB of Central Excise Act, 1944. Petitioner entitled to interest from expiry of three months from date of refund application till actual refund.

21 May 2021

The petitioner, Qualcomm India Private Limited, a company incorporated under the Companies Act, 1956, is engaged in providing support services to its ...

High Court

Bombay High Court Allows Writ Petition for Deemed Lapse of Land Reservation Under MRTP Act - Petitioners Entitled to Develop Land as Reservation Not Acquired Within Reasonable Time. The court held that the reservation of land for vegetable market and shopping centre and parking had lapsed under Section 127 of the Maharashtra Regional and Town Planning Act, 1966, as the acquiring authority failed to acquire the land within a reasonable period.

23 Sep 2014

The petitioners, owners of a plot of land bearing Survey No.42/1+2/2/5 admeasuring 6796 sq. meters at Nashik, filed a writ petition under Article 226 ...

High Court

Bombay High Court Hears Writ Petition Challenging Taxation of Alleged Shortfall in Share Premium Under Transfer Pricing Provisions. The Dispute Centers on Whether Chapter X of the Income Tax Act, 1961 Can Apply When No Actual Income Arises from the International Transaction.

10 Oct 2014

The petitioner, Vodafone India Services Pvt. Ltd., a wholly owned subsidiary of a non-resident holding company, issued 2,89,224 equity shares at a pre...

High Court

Bombay High Court Allows Writ Petition of Retired Ordnance Factory Labourer Seeking Full Salary for Suspension Period Following Acquittal — Period of Suspension Must Be Treated as Duty for All Purposes Under Fundamental Rule 54-B(3) When Acquittal Is Based on Full Trial on Merits.

5 Sep 2022

The petitioner, Gopal S/o Sitaram Bairisal, a retired labourer from Ordnance Factory, Ambazari, filed a writ petition challenging the order of the Cen...

High Court

Bombay High Court Allows Challenge to Unilateral Deemed Conveyance Certificate Under MOFA Section 11 — Competent Authority Cannot Incorporate Third-Party Rights Created by Documents Other Than Section 4 Agreement. Court Directs Removal of Such References from Certificate While Relegating Parties to Civil Suit.

8 Mar 2024

The Petitioner, Riddhi Gardens Building No. A1, A2 Co-operative Housing Society Limited, challenged a certificate of unilateral deemed conveyance issu...

High Court

High Court of Karnataka Hears Regular First Appeals Against Decree for Specific Performance — Trial Court Decree Granting Specific Performance and Cancellation of Sale Deed Under Challenge. The Court Reserved Judgment; Outcome Not Stated in This Excerpt.

22 Jan 2024

These two regular first appeals arose from the judgment and decree dated 30.06.2015 in O.S.No.594/2005 passed by the XI Addl. City Civil Judge, Bengal...

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