Search Results for "ascertained liability"

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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 Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "ascertained liability"

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High Court

Bombay High Court Allows Appeal by Regional Provident Fund Commissioner in Damages Levy Case Under Section 14B of EPF Act — Delay in Payment of Provident Fund Dues Attracts Damages Irrespective of Financial Difficulties. Financial Hardship Not a Valid Defence for Delayed Provident Fund Contributions Under Section 14B of Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

22 Jun 2005

The Regional Provident Fund Commissioner (RPFC) appealed against a Single Judge order that set aside notices/orders dated 17.7.1990 and 24.6.1992 levy...

High Court

Bombay High Court Allows Deduction for Retrenchment Compensation Reimbursed by Assessee to Subsidiary Under Contractual Agreement. The court held that retrenchment compensation paid by the subsidiary and reimbursed by the assessee under a contractual agreement is allowable as business expenditure under Section 37(1) of the Income Tax Act, 1961, as it was incurred for commercial expediency and business reorganization.

26 Aug 2016

The case pertains to an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, for the Assessment Year 1980-81. The assessee, The Wall...

High Court

Bombay High Court Hears Petition under Section 34 of the Arbitration and Conciliation Act, 1996, Challenging the Majority Arbitral Award's Decision on Quantum of Construction Costs. Petitioner, Claimant in Development Dispute, Asserts That Majority Award Erred in Awarding Cost at Rs.775 per sq.ft. Instead of Actual Cost of Rs.7.26 Crores and Failed to Grant Interest and Costs.

3 Jun 2019

The matter originated from a development agreement dated 29 October 1993 between the petitioner, Caprihans India Limited, and the respondent, Hindoost...

Supreme Court

Supreme Court Dismisses Appeal, Upholds Conviction of Appellants Under Section 302 Read with Section 149 IPC Despite Acquittal of Main Accused. Conviction for murder with common object is not vitiated where the assembly's unlawful act is proven and members shared common object, even though principal assailant acquitted.

29 Oct 1968

The case involved an appeal by several accused persons convicted for murder under Section 302 read with Section 149 of the Indian Penal Code, 1860. Th...

High Court

Bombay High Court Dismisses Appeals Against Arbitral Awards in Service Tax Reimbursement Dispute. Court Holds That Construction of Contractual Clause by Arbitrator Falls Within Arbitral Domain and Is Not Open to Challenge Under Section 34 of the Arbitration and Conciliation Act, 1996.

14 Jun 2019

The case involves five appeals filed by Central Warehousing Corporation (the appellant) against a common judgment dated 18.02.2019 dismissing its arbi...

High Court

High Court of Bombay Upholds Recall of Annulment Order in Insolvency Case Due to Concealment of Creditor. Appellant Insolvent Failed to Disclose Kotak Mahindra Bank as Creditor with DRT Recovery Certificate, Leading to Recall of Annulment Under Section 22(1) of Presidency Towns Insolvency Act, 1909.

31 Mar 2021

The case involves an appeal filed by Akshay D. Thakkar (the Appellant/Insolvent) against an order dated 18th September, 2018 passed by a learned Singl...

High Court

Bombay High Court Allows Appeal in Income Tax Case — Reassessment Notice Invalid Beyond Four Years Without Allegation of Non-Disclosure. Arbitration Award Receipt Held as Capital Receipt, Not Income Under Section 147 of the Income Tax Act, 1961.

8 Nov 2023

The appellant, Ramona Pinto, an individual, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 2nd April 2018 pass...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Provision for Doubtful Debt Not Deductible Under Section 115JA. The court held that a provision for doubtful debt, being an unascertained liability, cannot be added back to book profit under Section 115JA of the Income Tax Act, 1961.

23 Apr 2015

The Commissioner of Income Tax appealed against an order of the Income Tax Appellate Tribunal (ITAT) dated 17/01/2007 relating to assessment year 1997...

High Court

High Court of Bombay at Nagpur Hears Criminal Appeal Against Acquittal in Cheque Bounce Case. Trial Court Found Cheque Dishonoured but Dismissed Complaint for Lack of Authorization of Power of Attorney Holder Under Section 138 of Negotiable Instruments Act, 1881.

13 Sep 2012

The present criminal appeal arose from the acquittal of the respondent-accused in a complaint under Section 138 of the Negotiable Instruments Act, 188...

High Court

Karnataka High Court Dharwad Bench Hears Revenue Appeal Against ITAT Order Deleting Penalty Under Section 271(1)(c) for Assessment Year 2006-07 Due to Defective Notice; Questions Validity of Penalty Initiation Despite Retrospective Amendment to Section 271(1B)

17 Mar 2023

The appeal before the High Court of Karnataka, Dharwad Bench, arose from the order of the Income Tax Appellate Tribunal, Bengaluru, which had allowed ...

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