Search Results for "Erroneous and Prejudicial"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
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Search Results for "Erroneous and Prejudicial"

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High Court

Bombay High Court Allows Unsuccessful Party's Section 9 Petition in Arbitration Dispute — Maintainability Upheld After Supreme Court's Home Care Retail Marts Judgment. The court held that a losing party can seek interim measures under Section 9 of the Arbitration and Conciliation Act, 1996, overruling the earlier Division Bench decision in Dirk India.

6 May 2026

The judgment arises from a Commercial Arbitration Petition filed by Oil and Natural Gas Corporation Limited (ONGC) against Larsen & Toubro Limited (L&...

High Court

Bombay High Court Dismisses Petition to Prevent Proforma Defendants from Leading Evidence in Eviction Suit — Interest Not Adverse Does Not Bar Evidence. The court held that the right to lead evidence is not dependent on the nature of interest but on the court's discretion and the necessity for just adjudication under the Presidency Small Causes Courts Act, 1882.

10 May 2024

The petition challenges an order of the Small Causes Court at Mumbai rejecting the plaintiffs' application to prevent certain defendants (Defendant No...

High Court

Bombay High Court Allows Petitions by Offshore Drilling Companies Challenging Reassessment Notices Under Section 148 of Income Tax Act, 1961 — Notices Quashed for Being Time-Barred and Lacking Proper Sanction. Reassessment notices for AY 2014-15 and 2015-16 were issued beyond the four-year time limit under Section 149 without any allegation of failure to disclose material facts, and the sanction under Section 151 was granted without proper application of mind.

4 Aug 2023

The petitioners, Shelf Drilling Ron Tappmeyer Limited, Shelf Drilling J.T. Angel Limited, and Shelf Drilling Trident XII Limited, are companies incorp...

High Court

High Court Allows Appeal in Entry Tax Case — Lubricants Not 'Petroleum Products' Under Karnataka Entry Tax Act. Synthetic and petroleum-based lubricants imported under Customs Tariff Chapters 34 and 37 are not covered by the definition of 'petroleum products' in Section 2(6) of the Karnataka Entry Tax Act, 1979, and thus not liable to entry tax.

16 Dec 2020

The appellant, M/s. Kluber Lubrication (India) Pvt Ltd, a private limited company registered as a dealer under the Karnataka Value Added Tax Act, 2003...

High Court

High Court of Karnataka Allows Assessee's Appeal in VAT Case — Revisional Authority's Order Set Aside for Lack of Proper Application of Mind. The Court held that the revisional authority under Section 64(1) of the Karnataka Value Added Tax Act, 2003 cannot set aside a first appellate order without recording a finding that the order is erroneous and prejudicial to the interests of revenue.

26 Jun 2018

The appellant, M/s Dhammanagi Property Developers, a partnership firm, filed Sales Tax Appeals under Section 66(1) of the Karnataka Value Added Tax Ac...

High Court

Bombay High Court Quashes Detention Order Under MPDA Act for Violation of Detenu's Right to Lead Oral Evidence Before Advisory Board. Failure to Inform Detenu of Right to Produce Witnesses Renders Detention Invalid.

4 Jan 2018

The petitioner, wife of the detenu Vishal Salunke, challenged the detention order dated 9th August 2017 passed under Section 3 of the Maharashtra Prev...

High Court

Bombay High Court Quashes Charge Sheet Against Income Tax Officer for Lack of Sanction Under Section 197 CrPC. Disciplinary proceedings initiated without prior sanction from the Central Government are invalid as the officer was not removable from service without such sanction.

20 Sep 2017

The petitioner, Shri Nai Pal Singh, an employee of the Income Tax Department working as Commissioner of Income Tax (Departmental Representative), file...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Case — Tribunal's Order Not Erroneous or Prejudicial to Revenue. Transfer of Shares for Debt Settlement and Lease Premium Income Treated as Capital Receipts, Not Revenue.

22 Oct 2012

The appeal by the revenue under Section 260A of the Income Tax Act, 1961 challenged the order of the Income Tax Appellate Tribunal (Tribunal) dated 21...

High Court

Bombay High Court Quashes Revisional Notice Under Section 263 of Income Tax Act for Lack of Jurisdiction — Limitation Period Expired for Original Assessment Order. Reassessment Order Does Not Extend Limitation for Revising Original Assessment Under Section 263 of Income Tax Act, 1961.

23 Apr 2010

The petitioner, Ashoka Buildcon Ltd., challenged a notice dated 30 April 2009 issued by the Commissioner of Income Tax-I, Nashik under Section 263 of ...

High Court

Bombay High Court Quashes Detention Orders Under MPDA Act for Non-Application of Mind and Lack of Subjective Satisfaction. Preventive Detention Orders Set Aside as Detaining Authority Failed to Consider Petitioners' Custody Status and Relied on Unverified In-Camera Statements.

30 Aug 2005

The petitioners, Pravin Nivrutti Pagare, Sunil Mahadeo Khandagale, and Vijay Premnath Gosavi, were detained under Section 3(1) of the Maharashtra Prev...

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