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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...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Enhances Child Maintenance and Grants Interim Medical Maintenance ...

Search Results for "complex estate"

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High Court

Bombay High Court Allows Revenue Appeal in Income Tax Case — Gain on Pre-payment of Deferred VAT/Sales Tax Held as Revenue Receipt. The court held that the benefit arising from prepayment of deferred sales tax liability at a discounted NPV is a revenue receipt taxable under Section 41(1) of the Income Tax Act, 1961, as it represents a remission or cessation of a trading liability.

5 Feb 2020

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated...

High Court

Bombay High Court Upholds Penalty Under Section 271(1)(c) for Concealment of Income in Land Sale Transaction. Assessee failed to disclose receipt of advance sale consideration in return, leading to penalty for concealment.

17 Aug 2020

The appellant-assessee, along with four others, executed an agreement for sale of a plot of land at Vasai on 07.12.2004 for a total consideration of R...

High Court

Bombay High Court Allows Writ Petition Challenging Inaction on GST Registration Cancellation Application — Failure to Consider Application Within Statutory Period Violates Principles of Natural Justice and Section 29 of CGST Act, 2017.

5 Nov 2020

The petitioner, Heritage Lifestyles and Developers Private Limited, a company incorporated under the Companies Act, 1956, filed a writ petition before...

High Court

Bombay High Court Dismisses Revenue's Appeal in Section 263 Revision Case — ITAT Order Setting Aside CIT's Revision Upheld. The court held that the Revenue failed to show any perversity or error of law in the ITAT's order setting aside the CIT's revision under Section 263 of the Income Tax Act, 1961, regarding deduction under Section 80IA(4).

25 Feb 2010

The appeal was filed by the Commissioner of Income Tax (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT) dated 27th February 2009...

High Court

Bombay High Court Acquits Accused in Rape and Kidnapping Case Due to Unreliable Prosecutrix Testimony and Lack of Medical Corroboration. Conviction under Sections 376(1), 363, 392, 323, 506, 363 read with 511, and 292 IPC set aside as evidence was inconsistent and did not prove guilt beyond reasonable doubt.

5 Mar 2010

The appellant, Shivaji Sahebrao Patole, was convicted by the trial court for offences under Sections 376(1), 363, 392, 323, 506, 363 read with 511, an...

High Court

Bombay High Court Quashes Removal of Employee in Coal India Service Dispute — Violation of Natural Justice as No Inquiry Held Before Dismissal Based on Self-Declaration. Rule 34(1)(ii) of Coal India Executives Conduct, Discipline and Appeal Rules, 1978 Requires Inquiry Before Penalty of Removal.

5 Mar 2010

The petitioner, Shri Sheopurari Singh, was employed as Deputy General Manager (Vigilance) in M-1 Grade at the Vigilance Department of Western Coalfiel...

High Court

Bombay High Court Sanctions Reduction of Equity Share Capital of Organon (India) Limited — Scheme Approved Despite Objection Regarding Valuation and Fairness. Court held that the reduction was fair and reasonable, and the objection regarding valuation was not sustainable as the price was based on SEBI delisting guidelines and accepted by majority shareholders.

7 Jun 2010

The judgment concerns a Company Scheme Petition filed by Organon (India) Limited seeking sanction and confirmation of a special resolution passed by i...

High Court

Bombay High Court at Goa Allows Appeal in Land Acquisition Compensation Dispute — Apportionment of Compensation Among Legal Heirs Set Aside. Court holds that the Land Acquisition Reference Court exceeded its jurisdiction under Section 30 of the Land Acquisition Act, 1894 by adjudicating title disputes without proper evidence and by apportioning compensation equally among all legal heirs without considering the appellant's exclusive claim based on a Will.

14 Jun 2010

The appeal arises from a land acquisition matter where the Government acquired 12,931 square metres of land from Chalta no. 3(part) of P.T.S. no. 135 ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Customs Penalty Case — No Evidence of Mens Rea for Penalty Under Section 112 of Customs Act, 1962. CESTAT's finding that the master of the vessel was not liable for penalty as he was not aware of the illegal diesel sale was based on evidence and not perverse.

29 Jul 2010

The Commissioner of Customs (Import) appealed against the CESTAT order which upheld the Commissioner's decision not to impose penalty on the master of...

High Court

Bombay High Court Dismisses Petition Challenging Settlement Commission Orders in Customs Duty Under-Invoicing Case. Settlement Commission's Rejection of Settlement Application Upheld as Proper Exercise of Discretion Under Section 127H of Customs Act, 1962.

27 Jul 2010

The petitioner, M/s Paul Industries, imported electronic goods during 1995-96 and was issued a show cause notice on 11th June 1999 by the Directorate ...

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