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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...
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Search Results for "chartered accountants"

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High Court

Bombay High Court Allows Advocate's Writ Petition Against Electricity Company for Charging Commercial Tariff to Residential Flat Used as Office. Professional Use of Residential Premises by Advocate Does Not Convert Domestic Electricity Connection into Commercial Use Under Maharashtra Electricity Regulatory Commission Tariff Regulations.

4 Aug 2011

The petitioner, Rajendra G. Shah, an advocate practicing in Pune, used a residential flat (Flat No. 10B, Anandmayee Apartments) as his office. Initial...

High Court

High Court Allows Appeal in Central Excise Refund Case — Assessee Passed on Duty Incidence to Customers, Refund Claim Rejected. Section 12B of Central Excise Act, 1944 bars refund if duty burden shifted to others.

26 Aug 2013

The appellant, M/s. Toyota Kirloskar Motor Ltd., is engaged in manufacturing passenger utility vehicles and parts thereof, which are excisable under C...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice and Assessment Order Under Income Tax Act — Set Off of Long-Term Capital Loss Against Long-Term Capital Gain Permitted. The court held that the reassessment notice under Section 148 was based on a change of opinion and the assessment order rejecting set off under Section 70(3) was unsustainable.

8 Mar 2023

The petitioner, Noshir Darabshaw Talati, challenged a notice under Section 148 of the Income Tax Act, 1961 dated 31 March 2021 for Assessment Year 201...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Facts as Original Assessment Without New Tangible Material is Invalid.

6 Oct 2023

The petitioner, Noshir Darabshaw Talati, an individual assessed to income tax for over three decades, filed his return of income for Assessment Year 2...

High Court

High Court Sanctions Scheme of Amalgamation Between Transferor and Transferee Companies Despite Intervenor Objection. Non-Disclosure of Pre and Post Capital Structure in Explanatory Statement Did Not Invalidate Scheme When Shareholders Had Sufficient Information Under Section 393 of Companies Act, 1956.

31 Jan 2006

The transferor company, Chemidye Manufacturing Company Pvt. Ltd., and the transferee company, Thirumalai Chemicals Ltd., both engaged in similar chemi...

High Court

Bombay High Court Allows Condonation of Delay in Filing Income Tax Return for Cooperative Bank — CBDT Order Quashed for Non-Application of Mind. The court held that the CBDT must consider the reasons for delay, such as delayed statutory audit and change in management, before rejecting an application under Section 119(2)(b) of the Income Tax Act, 1961.

20 Sep 2010

The petitioner, M/s. Bombay Mercantile Coop Bank Ltd., a multi-state cooperative bank registered under the Multi State Cooperative Society Act, filed ...

High Court

Bombay High Court Dismisses Petition Challenging Cancellation of Trade Union Registration for Non-Compliance with Audit and Bye-law Requirements under Trade Unions Act, 1926. Industrial Court's order confirming cancellation of registration under Section 10(b) for failure to get accounts audited, maintain proper membership records, and follow bye-laws was upheld.

27 Sep 2016

The petitioner, Solapur District Central Cooperative Bank Employees Union, challenged the order dated 19.07.2016 passed by the Industrial Court, Solap...

High Court

Bombay High Court Allows Petition Challenging Charity Commissioner's Order in Osho Foundation Dispute — Appointment of Trustees Set Aside for Violation of Natural Justice and Trust Deed Provisions. The court held that the Charity Commissioner's power under Section 47 of the Maharashtra Public Trusts Act, 1950 must be exercised in accordance with the trust deed and after hearing all interested parties.

8 Apr 2024

The petitioner, Osho International Foundation, a public trust, challenged the order of the Charity Commissioner, Maharashtra State, dated 8 April 2024...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Jurisdiction and Non-Compliance with Mandatory Procedure. The court held that the Assessing Officer who issued the notice lacked jurisdiction and failed to follow the mandatory procedure under Section 148A, rendering the reassessment proceedings invalid.

15 Feb 2023

The petitioner, Deepak Marda, a director of Cinepolis India Pvt. Ltd., was assessed to tax in Ichalkaranji, Kolhapur. In Financial Year 2013-14, he tr...

High Court

Bombay High Court Allows Writ Petition in Income Tax Case — Fees for Technical Services Rendered Outside India Not Taxable. Court holds that fees for technical services rendered entirely outside India do not accrue or arise in India and are not deemed to accrue or arise under Section 9(1)(vii) of the Income Tax Act, 1961.

1 Sep 2023

The petitioner, Grasim Industries Ltd., set up a gas-based sponge iron plant in India and entered into a Foreign Technical Collaboration Agreement dat...

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