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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Capital Gains Computation is Invalid.

The petitioners, A&J Associates (a partnership firm) and its partner Ajay Dilkhush Sarupria, challenged a notice under Section 148 of the Income-tax A...

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Bombay High Court Quashes BEST's Disconnection Order for Non-Compliance with Natural Justice. Electricity Consumer Entitled to Hearing Before Disconnection for Alleged Theft Under Section 163 of the Bombay Municipal Corporation Act, 1888.

The petitioner, M/s Neel Kamal Exhibitors Pvt. Ltd., a company registered under the Indian Companies Act, challenged an order dated 20th June 2001 pas...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Invalid. Reassessment Based on Same Commencement Certificate Date Already Considered in Original Assessment Under Section 143(3) Cannot Be Sustained.

The petitioner, M/s. Mistry Lalji Narsi Development Corporation, a partnership firm engaged in development and construction, challenged a notice issue...

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Bombay High Court Quashes Commissioner of Labour's Order Holding Religious Trust as Commercial Establishment Under Bombay Shops and Establishments Act, 1948. Trust's Charitable and Religious Objects Exclude It from Definition of Commercial Establishment Under Section 2(4) of the Act.

The petitioner, Shri Vatavriksha Swami Maharaj Devasthan, Akkalkot, is a religious and charitable trust registered under the Bombay Public Trust Act o...