Search Results for "Section 14(2)"

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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 Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "Section 14(2)"

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High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Deductions Under Sections 36(1)(vii) and 36(1)(iii) of the Income Tax Act, 1961. Tribunal's order setting aside Commissioner's revision under Section 263 upheld as Assessing Officer had made proper inquiries and formed an opinion.

5 Aug 2022

The appeal was filed by the Pr. Commissioner of Income Tax-14, Mumbai (appellant-revenue) under Section 260-A of the Income Tax Act, 1961, against the...

High Court

High Court of Karnataka Hears Batch of Writ Petitions by Bar/Restaurant Licensees Against Non-Renewal of CL-9 Excise Licenses. Petitions Challenge Communications Issued by Excise Authorities and Seek Directions to Renew Licenses.

22 Aug 2017

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Supreme Court

Supreme Court Upholds Additional Tax on Reduction of Loss Under Section 143(1-A) of Income Tax Act, 1961 — Even Where Assessee Remains in Loss After Adjustment, Additional Tax Is Payable on the Amount of Reduction in Loss. The court held that the plain language of Section 143(1-A) applies when loss is reduced, and the additional tax is calculated on the adjustment amount as if it were total income, rejecting the argument that the provision is penal.

19 Mar 2020

The appellant, Rajasthan State Electricity Board, a government company, filed its income tax return for assessment year 1991-92 declaring a loss of Rs...

High Court

Bombay High Court Grants Default Bail to Accused in MCOCA Case Due to Refusal of Sanction and Filing of Charge-Sheet After Expiry of Investigation Period. The court held that the right to default bail under Section 167(2) CrPC is indefeasible and not defeated by subsequent filing of charge-sheet if the accused has already availed the right.

26 Mar 2024

The applicants, Dinesh Ganesh Indre and others, were arrested in connection with CR No. 497 of 2023 registered at Malad Police Station for offences un...

High Court

Bombay High Court Quashes Reassessment Proceedings Against Company Resolved Under IBC — Clean Slate Principle Applies to Past Tax Claims. Section 31 of IBC binds tax authorities, and no reassessment can be initiated for pre-resolution period.

28 Aug 2024

The petitioners, Uttam Galva Metallics Ltd. (the corporate debtor) and its director, challenged reassessment proceedings initiated by the Income Tax D...

Supreme Court

Supreme Court Dismisses Appeal in Scheduled Tribe Caste Claim Case Under Maharashtra Caste Certificate Act. Caste Scrutiny Committee's Finding That Appellant Did Not Belong to 'Halba' Tribe Upheld, With Benefits Subject to Withdrawal Under Section 10 of Maharashtra Act 23 of 2001.

10 Aug 2021

The appeal arose from a judgment of the High Court of Bombay, Nagpur Bench, which upheld the decision of the Caste Scrutiny Committee negating the app...

High Court

Bombay High Court Delivers Oral Judgment on Petitions Challenging SEBI's Show Cause Notices to Auditors of Satyam Computers. Question of SEBI's Jurisdiction under Sections 11, 11B, and 11(4) of SEBI Act Raised in Wake of Satyam Fraud Disclosure.

13 Aug 2010

The matter arose from writ petitions filed by Price Waterhouse & Co. and other chartered accountant firms along with individual partners challenging t...

High Court

High Court of Karnataka Acquits Accused in Cheque Bounce Case Due to Time-Barred Debt. Conviction under Section 138 of Negotiable Instruments Act, 1881 Set Aside as Complainant Failed to Prove Legally Enforceable Debt.

31 Mar 2021

The petitioner, T.C. Chandraiah, was the accused in Criminal Case No.433/2013 before the Senior Civil Judge and JMFC, Channapatna, for an offence unde...

High Court

Bombay High Court Quashes Stop-Work Order in Urban Land Ceiling Case — Exemption Under Section 20 of ULC Act Survives Repeal. Market Value Deposit Condition Under Government Resolution Not Applicable to Land Already Exempted Prior to Repeal of Urban Land (Ceiling and Regulation) Act, 1976.

7 Nov 2017

The petitioner, M/s. Essen Realtors, a registered partnership firm, challenged an order dated 1.10.2014 issued by the District Collector, Pune (Respon...

Supreme Court

Supreme Court Allows Appeals in Resolution Plan Approval Case, Overturning High Court's Dismissal. High Court Erred in Not Exercising Inherent Powers Under Section 151 CPC to Approve Plan Beneficial to Small Debenture Holders, Leading Supreme Court to Use Article 142 Powers for Approval.

3 Mar 2023

The Supreme Court of India heard appeals challenging the Bombay High Court's order dated 16 December 2022, which dismissed an interim application file...

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