Search Results for "existing industrial undertaking"

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Search Results for "existing industrial undertaking"

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High Court

Bombay High Court Allows Revenue's Appeal in Section 10B Exemption Case - Expansion of Existing Unit Not Eligible for Deduction. The court held that the Assessee's expansion of its existing processing capacity with new plant and machinery does not qualify for exemption under Section 10B of the Income Tax Act, 1961, as per the Explanation to Section 10B(7).

22 Oct 2020

The case involves appeals by the Revenue against the Income Tax Appellate Tribunal's order allowing deduction under Section 10B of the Income Tax Act,...

Supreme Court

Supreme Court Upholds High Court's Interpretation of Lease Deed in State of Bihar v. Tata Iron & Steel Co. Ltd. — Interest on Arrears of Rent Calculated on Lump Sum Basis, Not Per Annum, Under Clause (xii) of Lease Deed. The Court held that the absence of the words 'per annum' in Clause (xii) of the Lease Deed was deliberate and the demand for interest on a yearly basis was illegal.

9 May 2019

The case involves a dispute between the State of Bihar (now Jharkhand) and Tata Iron & Steel Co. Ltd. regarding the calculation of interest on arrears...

Supreme Court

Supreme Court Reverses High Court in Section 80-IC Tax Exemption Case — Substantial Expansion Does Not Entitle Assessee to Reset 100% Deduction Period. The court held that the fixed exemption structure under Section 80-IC(3) cannot be altered by substantial expansion, and the total deduction period remains capped at ten years.

1 Feb 2019

The Supreme Court considered a batch of appeals arising from a common judgment of the Himachal Pradesh High Court concerning the interpretation of Sec...

High Court

Bombay High Court Quashes Dismissal of CISF Constable for Sleeping on Duty Due to Violation of Natural Justice and Disproportionate Punishment. Disciplinary proceedings set aside as inquiry officer failed to consider defence evidence and punishment of dismissal was shockingly disproportionate to the alleged misconduct.

6 Aug 2014

The petitioner, Ram Padarth Tiwari, was a constable in the Central Industrial Security Force (CISF) who was dismissed from service for allegedly sleep...

High Court

Bombay High Court Allows Writ Petitions Seeking Eligibility Certificates Under Package Scheme of Incentives, 1993 — Holds That Industrial Units Commencing Production After 1.1.1999 Are Entitled to Benefits Under the Scheme Despite Government Resolution Dated 7.5.1993 Being Superseded by Resolution Dated 31.3.1999. The Court Ruled That the Scheme Continued to Operate for Units Which Had Applied and Were Eligible Under the Earlier Resolution, and That the Respondents Could Not Deny Benefits on Ground of Non-Issuance of Eligibility Certificate.

25 Jul 2012

The petitioners, four industrial units (Shraddha Polymats, Raj Industries, Alpha Plast, and Jayesh Chandulal Shah), filed writ petitions under Article...

High Court

Bombay High Court Dismisses Revenue's Appeal on Allocation of Expenses in Section 80IB Deduction Case. Tribunal's Remand Upheld as Earlier Decision Not Challenged; Questions on Separate Unit Status and Depreciation Adjustment Admitted.

1 Mar 2012

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal dated ...

High Court

Bombay High Court Dismisses Petition Challenging Labour Court Order for Retrenchment Compensation Under Section 33(c)(2) of Industrial Disputes Act, 1947. Employer Liable Despite Nationalization and Transfer of Undertaking.

16 Jun 2011

The petitioner, Empress Mills (a unit of Maharashtra State Textile Corporation), challenged an order dated 14.12.1998 passed by the First Labour Court...

High Court

Bombay High Court Dismisses Petition Challenging Industrial Court's Order Holding Retrenchment as Unfair Labour Practice. Non-compliance with Section 25F of Industrial Disputes Act renders retrenchment illegal and amounts to unfair labour practice under Item 9 of Schedule IV of MRTU & PULP Act.

3 Mar 2006

The petitioner, Shekoba Auto Private Ltd., a company incorporated under the Companies Act, 1956, was engaged in the manufacture of automobile ignition...

Supreme Court

Supreme Court Allows Appeal in Working Journalists Act Case Excluding Perquisites from Gratuity Calculation. Ex-Employee's Gratuity Claim Not Barred; Car Allowance, Free Telephone and Newspapers Not Wages Under Section 2(rr) of the Working Journalists (Conditions of Service) and Miscellaneous Provisions Act, 1955.

2 Apr 1969

The dispute arose out of a claim for gratuity and leave compensation filed by a former special correspondent of Bennett Coleman & Co. (P) Ltd. under t...

High Court

Bombay High Court Dismisses Municipal Council's Petitions Against Labour Court Awards in Retrenchment Compensation Cases. Held that Section 25F of the Industrial Disputes Act, 1947 does not require a separate notice of retrenchment when the employee is already aware of the closure of the establishment.

30 Nov -0001

The judgment involves a batch of writ petitions filed by the Municipal Council, Tirora, and its President against common orders passed by the Labour C...

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