Search Results for "finance act 2021"

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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 Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "finance act 2021"

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High Court

High Court of Karnataka Pronounces Order on Writ Petition No. 26754 of 2025 Challenging PMLA Arrest and ECIR Jurisdiction. The court examined the legality of arrest under Section 19 of Prevention of Money-Laundering Act, 2002 based on ECIR registered in Gangtok, Sikkim.

15 Oct 2025

The writ petition was filed by the wife of K.C. Veerendra, who was arrested on 23.08.2025 pursuant to ECIR/BGZO/19/2025 under the Prevention of Money-...

High Court

Bombay High Court Quashes Reassessment Notice for Co-operative Bank Due to Lack of Failure to Disclose Material Facts — Reassessment Initiated Beyond Four Years Invalid Under Section 147 Proviso. The Court held that the Revenue's reasons for reopening were based on a mere change of opinion on the same disclosed facts, failing to satisfy the jurisdictional precondition of failure to disclose fully and truly all material facts.

26 Aug 2024

The Petitioner, The Saraswat Co-operative Bank Ltd., filed a Writ Petition challenging a reassessment notice dated 30 March 2021 issued under Section ...

High Court

High Court of Karnataka Dismisses Intra-Court Appeal Against Look-Out Circulars Issued by Banks Due to Default of Rs.2800 Crores. Court Holds that Petitioner’s Concession to Banks’ Power and Pending Suits Justify Travel Restriction Under Office Memoranda.

12 May 2021

The intra-court appeal arose from the dismissal of a writ petition that challenged two Look Out Circulars issued by Bank of Baroda and Punjab National...

High Court

Bombay High Court Allows Waiver of Interest Under Section 234C of Income Tax Act Due to COVID-19 Pandemic Impact on Advance Tax Estimation. The court held that the Chief Commissioner must reconsider the waiver application, considering the pandemic as a valid ground for failure to estimate advance tax.

12 Nov 2024

The petitioner, Grasim Industries Limited, filed a writ petition under Article 226 of the Constitution of India challenging an order dated 30th March ...

Supreme Court

Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

22 Feb 2022

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

Supreme Court

Supreme Court Directs Full Refund for Flights Cancelled During COVID-19 Lockdown — Office Memorandum Discriminating Between Pre-Lockdown and Lockdown Bookings Held Invalid. Airlines Must Refund Full Fare Without Cancellation Charges for All Cancelled Flights, and Credit Shell Cannot Be Imposed Unilaterally.

1 Oct 2020

The judgment arises from a batch of writ petitions filed in the Supreme Court of India challenging the refusal of airlines to refund the full amount f...

High Court

Bombay High Court Reserves Judgment in Letters Patent Appeal Filed by Terminated Employees Against Single Judge's Order. Model Standing Orders Dispute: Whether Rule 32 Excludes Clause 4A Protection for Probationers Who Were Initially Trainees.

27 Apr 2026

This Letters Patent Appeal arose from the dismissal of a writ petition by a Single Judge of the Bombay High Court, which had upheld the termination of...

High Court

High Court of Karnataka Quashes ITAT's Rectification Order in Income Tax Case — Tribunal Exceeded Jurisdiction Under Section 254(2) by Reviewing Its Own Decision. Mistake Apparent from Record Must Be Obvious and Not Require Re-appreciation of Evidence.

23 Sep 2023

The petitioner, M/s. I.G. Petrochemicals Ltd., an assessee under the Income Tax Act, 1961, filed a writ petition challenging the order dated 05.09.202...

High Court

High Court of Karnataka Adjudicates Appeal Against Dismissal of Specific Performance Suit Arising from Joint Development MOU; Developer Seeks Amendment to Include Refund Claim After Dismissal of Suit.

8 Jul 2026

The appeal arose from a commercial suit for specific performance of a Memorandum of Understanding (MOU) dated 27.09.2004. The appellant, M/s Whitefiel...

High Court

Bombay High Court Quashes Reassessment Notices Issued Beyond Time Limit Under Section 149 of Income Tax Act, 1961 — Notices Issued After Expiry of Six Years from End of Relevant Assessment Year Without Satisfying Conditions for Extended Period Held Invalid. The court held that the condition of income escaping assessment of Rs. 1 lakh or more for notice beyond six years was not satisfied, and the reasons recorded lacked tangible material.

8 Mar 2023

The judgment concerns five writ petitions filed by Jetair Pvt. Ltd. challenging notices dated 11 March 2021 issued under Section 148 of the Income Tax...

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