Search Results for "Commercial Expediency"

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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...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "Commercial Expediency"

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Supreme Court

Supreme Court Allows SEBI's Appeal Against Securities Appellate Tribunal's Order Setting Aside Penalties for Fraudulent Diversion of Funds. The Court Held That Immediate Diversion of Preferential Allotment Proceeds from Disclosed Objects Constitutes Fraudulent and Unfair Trade Practices Under SEBI PFUTP Regulations, 2003, and Ratification Cannot Cure Such Violations.

17 Mar 2026

The dispute arose from Securities and Exchange Board of India's (SEBI) action against Terrascope Ventures Limited (formerly Moryo Industries Limited) ...

High Court

Madras High Court Dismisses Revenue's Appeal in Deemed Dividend Case — Advances from Sister Concern for Software Development Held Not Deemed Dividend Under Section 2(22)(e) of Income-Tax Act, 1961. Business Transactions in Ordinary Course Excluded from Deemed Dividend Provisions.

20 Jan 2026

The Revenue filed an appeal under Section 260A of the Income-Tax Act, 1961 against the order of the Income-Tax Appellate Tribunal, Chennai 'C' Bench d...

High Court

Bombay High Court Dismisses Petition Challenging Notice for Unauthorized Commercial Construction Under Section 260(1) of MMC Act. Petitioner failed to produce any construction permission or approved plans for hotel, bakery, and other commercial units, leading to dismissal of writ petition.

15 Mar 2023

The petitioner, Sakib Ayub Khan, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 21 February 2023 issu...

High Court

Bombay High Court Directs MCGM to Consider New Building Proposal Application Under Section 44 of MRTP Act on Merits. The court held that each application must be decided independently and the MCGM cannot refuse to consider a fresh application based on earlier rejections.

20 Sep 2022

The petitioners, Kaalkaa Real Estates Private Limited and its director Kanta Ramchandra Rane, filed a writ petition under Article 226 of the Constitut...

Supreme Court

Supreme Court Allows Appeals in Specific Performance Suit — Agreement to Sell BDA Allotted Site Within Prohibited Period Held Unlawful. Court sets aside decree for specific performance as the agreement violated Rule 18(2) of the Bangalore Development Authority (Allotment of Sites) Rules, 1972, which prohibited alienation for ten years.

18 Jan 2022

The case involves a suit for specific performance of an agreement to sell a site allotted by the Bangalore Development Authority (BDA). The first defe...

Supreme Court

Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

3 Dec 2020

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

High Court

Bombay High Court Upholds Revenue Expenditure Classification for Technical Consultancy and Labour Housing in Income Tax Reference. Payments for feasibility studies and labour welfare held deductible as revenue expenditure under Income Tax Act, 1961.

11 Feb 2016

The case pertains to an income tax reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue department. The assessee...

High Court

Bombay High Court Allows Revenue's Appeal in Slot Chartering Income Tax Case — Slot Chartering Income Not Exempt Under India-UK Tax Treaty. Income from slot chartering is taxable under Section 44B of the Income Tax Act, 1961, as it does not constitute 'operations of ships' under Article 9 of the India-UK Double Taxation Avoidance Agreement.

6 Aug 2012

The case involves two appeals by the Director of Income Tax (International Taxation) against a common order of the Income Tax Appellate Tribunal (ITAT...

High Court

Bombay High Court Upholds Environmental Protection in Public Interest Litigation Regarding Construction on Agricultural Land. Court Directs Demolition of Unauthorized Structures and Restoration of Land to Original Condition Under Maharashtra Agricultural Universities Act, 1983 and Environmental Laws.

21 Oct 2011

The Bombay High Court, Nagpur Bench, disposed of a Public Interest Litigation (PIL No. 34/2010) initiated suo motu by the court and a connected Writ P...

High Court

Bombay High Court Dismisses Revenue's Appeal in CENVAT Credit Case for Outdoor Catering Services. Outdoor Catering Service Provided to Factory Employees Held as Input Service Under Rule 2(l) of Cenvat Credit Rules, 2004 Due to Statutory Obligation Under Factories Act, 1948.

25 Oct 2010

The Commissioner of Central Excise, Nagpur, appealed against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which allowe...

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