Search Results for "Section 363"

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Supreme Court Allows Appeal in Property Dispute Over Encroachment — High Court's Modification of Trial Decree Set Aside. The Court held that the High Court exceeded its jurisdiction under Section 100 CPC by modifying a concurrent finding of encroachment without framing a substantial question of law.

The appellants, legal heirs of the original plaintiff Om Parkash, filed Civil Suit No.426 of 1996 seeking mandatory injunction for removal of an alleg...

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Supreme Court Upholds Revenue's Treatment of Profit-Sharing Payment as Capital Expenditure under Income-tax Act, 1922. Payment of Annual Percentage of Net Profits to Seller Government for Acquisition of Industrial Undertakings Held Capital in Nature, Not Revenue Deduction Under Section 10(2)(xv).

The appellant company, Travancore Sugars and Chemicals Ltd., was formed to take over certain industrial undertakings from the Government of the erstwh...

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Bombay High Court considers application for recalling abatement order in property partition appeal. Court examines condonation of delay in bringing legal heirs on record under Limitation Act, 1963.

The matter arises from a partition suit (Special Civil Suit No. 198 of 1990) filed by two sisters against their four brothers. The suit was partly dec...

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Bombay High Court Upholds Conviction of Appellant in Kidnapping and Murder Case Based on Circumstantial Evidence. Conviction under Sections 302, 364, 387, 201 read with 120B IPC confirmed as chain of circumstances was complete and motive established.

The appellant, Raju @ Doctor Vyankatswami, along with co-accused Somnath, Rufas, Yogesh, and Naresh, was tried for offences under Sections 120-B, 364,...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case, Allows Additional Deduction Claim Without Revised Return. Assessee's claim for deduction under Section 43B of Income Tax Act, 1961, though not made in original return, is admissible before appellate authorities.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) which upheld the assessee's...

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High Court of Bombay at Nagpur Upholds Transfer of Income Tax Cases from Wardha to Jodhpur Under Section 127 of Income Tax Act, 1961 — Transfer Order Valid Despite Alleged Violation of Natural Justice as Assessees Were Given Opportunity of Hearing and Reasons Recorded.

The judgment pertains to two writ petitions filed by assessees challenging the transfer of their income tax cases from Wardha, Maharashtra to Jodhpur,...

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High Court of Bombay at Goa Quashes Criminal Proceedings in Section 409 IPC Case Due to Inordinate Delay and Lack of Sanction — Petitioner Acquitted of Criminal Breach of Trust by Public Servant as Trial Not Commenced Even After 16 Years and Sanction Under Section 197 CrPC Was Not Obtained.

The petitioner, Shri Babruwan Kinalkar, filed a Criminal Writ Petition under Article 226 of the Constitution of India before the High Court of Bombay ...

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High Court of Karnataka Dismisses Union of India's Appeal Against Grant of Default Bail Under UAPA — Right to Default Bail Accrues on Expiry of 90 Days from First Remand, Subsequent Filing of Charge Sheet Does Not Defeat Right.

The Union of India filed writ appeals against an order of a learned Single Judge granting default bail to the respondents under Section 167(2) of the ...