Search Results for "Profit and Loss Account"

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Search Results for "Profit and Loss Account"

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High Court

High Court of Karnataka Adjudicates TDS Obligations of Turf Clubs on Stake Money Payments to Horse Owners under Income Tax Act. Interpretation of Section 194B and CBDT Circulars Central to Dispute over Characterization of Stake Money as Winnings.

26 Sep 2014

The case involved writ petitions filed by Bangalore Turf Club Limited, Mysore Race Club Limited, Karnataka Race Horse Owners Association, and an indiv...

Supreme Court

Supreme Court Allows Execution Decree Holder to Seek Possession Against Third Party Resisters Under Order XXI Rule 97 CPC. The Court held that executing court can decide objections of third parties claiming independent title without requiring a separate suit, and amendment of execution petition is permissible to avoid multiplicity.

18 Dec 2020

The case arises from a specific performance decree obtained by Ayyavoo Udayar (predecessor of appellants) against vendors (respondent nos. 3 and 4) fo...

Supreme Court

Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.

1 Aug 2026

The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...

High Court

High Court of Karnataka Hears Petitions Against TDS Notices Issued to Turf Clubs Under Section 194B of Income Tax Act — Argued That Stake Money Is Not Winnings. Petitioners Contend That CBDT Circular No.467 Exempts Stake Money From TDS and That Such Payments Are Business Income Taxable Under Section 74A, Not Winnings Under Section 194B.

26 Sep 2014

The batch of writ petitions before the High Court of Karnataka at Bangalore arose from notices issued by the Income Tax Department to turf clubs in Ba...

High Court

Bombay High Court Considers Admiralty Suit for Vessel Arrest and Collision Damages Involving Two Vessels at Marmugao Port. The Court was seized of a claim for damages of Rs.13,33,70,000 arising from alleged negligent collision and a counter claim seeking limitation of liability under Merchant's Shipping Act, 1958.

17 Jul 2025

The matter was an admiralty suit filed in the Bombay High Court's Admiralty and Vice Admiralty jurisdiction by V.M. Salgaocar and Bro. Ltd., owner of ...

High Court

High Court of Bombay at Goa Hears Appeal Against Trial Court's Refusal to Grant Specific Performance of Agreement to Sell Land. Trial Court Had Awarded Money Decree for Rs. 50,000 and Rs. 17,00,000 with Interest but Dismissed Claim for Specific Performance; Validity of Subsequent Sale Deed to Third Party Also in Issue.

5 Aug 2010

The appellant, M/s. Primella Sanitary Products Pvt. Ltd., filed a civil suit for specific performance of an agreement dated 4 September 1985 against r...

High Court

High Court of Karnataka at Bengaluru, in a PIL filed by a trade union of airport employees, pronounced an order on 14-09-2021, examining the legality of the privatisation of Mangaluru International Airport under the Airports Authority of India Act, 1994. The court considered allegations that the concession agreement with Adani Enterprises Limited violated Sections 12, 12A, and 21 of the Act, and that the bidding process lacked transparency.

14 Sep 2021

The High Court of Karnataka at Bengaluru heard a public interest litigation (PIL) filed by the Airports Authority Employees Union, a registered trade ...

High Court

Bombay High Court Issues Rule Nisi in Cyber Fraud Case Involving Unauthorized Withdrawals of Rs. 38.04 Lakh. Petitioner Claims Banks Breached RBI Guidelines on Internet Banking and Failed to Reverse Fraudulent Transactions.

6 Apr 2026

The petitioner, a freelancer in business consultancy, maintained savings and current accounts with HDFC Bank since 2011 and 2016 respectively. On 14 J...

High Court

High Court of Bombay Stayed Impugned Re-Assessment Proceedings Under Income Tax Act – Challenge to Section 148 Notice for AY 2009-2010. Petition Filed Against Order Rejecting Objections and Seeking Re-Opening of Assessment Under Section 148 of the Income Tax Act, 1961.

25 Apr 2025

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High Court

Bombay High Court Disposes Pending Applications and Show Cause Notices in Scheme of Compromise Under Section 391 of Companies Act, 1956. Criminal Proceedings Under Maharashtra Protection of Interest of Depositors Act, 1999 Allowed to Continue Notwithstanding Sanction of Scheme.

7 Jan 2010

The matter arose from a scheme of compromise and arrangement proposed by Europlast India Ltd. under Section 391 of the Companies Act, 1956. The unsecu...

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