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Karnataka High Court Upholds Constitutional Mandate for Timely Municipal Elections in BBMP. Amendment Act 17 of 2020 struck down as ultra vires Article 243-U of the Constitution.

The case involved a public interest litigation filed by two corporators of the Bruhat Bengaluru Mahanagara Palike (BBMP) seeking directions to conduct...

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Bombay High Court Dismisses Writ Petition Challenging Notice under MVAT Act as Assessments Not Time-Barred. Extended Limitation Periods under Section 21(3) and Section 23(3A) of Maharashtra Value Added Tax Act, 2005 Applied to Pre-2008 Assessment Years.

The case arose from a writ petition filed by Sahyadri Sahakari Sakhar Karkhana Ltd., a cooperative sugar mill and registered dealer under the Maharash...

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Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A(b) — TOLA Extension Invalid for AY 2015-2016. Notice issued under old regime without following mandatory procedure under new Section 148A(b) held invalid despite TOLA extension.

The petitioner, Ambalal Chimanlal Patel (HUF), challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016....