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Karnataka High Court Dismisses State's Revision in Sales Tax Case — Transfer of Know-How Not a Sale. Brand Owner Exempt from Tax as No Manufacturing Activity Undertaken by Assessee Under Karnataka Sales Tax Act, 1957.

The State of Karnataka filed revision petitions under Section 23(1) of the Karnataka Sales Tax Act, 1957, challenging an order of the Karnataka Appell...

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Bombay High Court Upholds Cooperative Court's Order Terminating Lease for Violation of Bye-laws in Cooperative Housing Society Dispute. Leasehold rights terminated due to unauthorized construction and sub-letting without society's consent; purchasers' rights held subject to society's bye-laws.

The dispute pertains to leasehold rights over a plot in Vithalnagar Co-operative Housing Society Ltd. The society granted a lease of the plot to membe...

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Karnataka High Court Quashes Assistant Commissioner’s Order Cancelling Gift and Sale Deeds Under Senior Citizens Act. Absence of Condition for Maintenance in Gift Deed Renders Section 23 Inapplicable, Bona Fide Purchaser’s Rights Protected.

The petitioner, a subsequent purchaser of immovable property, challenged an order passed by the Assistant Commissioner under the Maintenance and Welfa...

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Bombay High Court Dismisses Second Appeal in Property Dispute Between Brothers — Upholds Concurrent Findings of Ownership and Possession. Sale Deed in Plaintiff's Name Conclusive Evidence of Title Under Transfer of Property Act, 1882.

The dispute in this case revolves around a property, Gat No.729, situated at village Khamgaon, Taluka Phaltan, District Satara, measuring 2 hectares a...

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Karnataka High Court Allows Appeal in Income Tax Case on Capital Gains Liability of Firm on Partner's Retirement. Full Bench resolves conflict under Section 45(4) of Income Tax Act, 1961 regarding liability when retiring partner receives only money for his share without distribution of assets.

The case involves an appeal under Section 260-A of the Income Tax Act, 1961, arising from an order dated 02.03.2006 in ITA No.1295/BANG/2004 for the a...