Search Results for "Separate assessment"

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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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Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "Separate assessment"

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High Court

Bombay High Court Upholds Validity of Regulation 104, Holds No Revaluation Exceptional Circumstances After Supreme Court Upheld Regulation. Court cannot order revaluation of answer sheets under Regulation 104 of the Maharashtra Secondary and Higher Secondary Education Boards Regulations, 1977, even in exceptional cases, after the Supreme Court upheld its validity in Maharashtra State Board of Secondary and Higher Secondary Education v. Paritosh Bhupesh Kurmarsheth.

2 Feb 2006

The case involves a reference made by a Division Bench of the Bombay High Court to a larger bench due to disagreement with an earlier Division Bench d...

High Court

Bombay High Court Upholds Tribunal's Decision That Glass Curtain Wall Contracts Are Not Building Construction Contracts for Tax Purposes. Contracts for construction of glass curtain walls are not incidental or ancillary to building construction and thus not eligible for concessional tax rate under Notification dated 8 March 2000 issued under Section 6A(1) of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989.

6 May 2016

The Applicant, M/s. Permasteelisa (India) Pvt. Ltd., a registered dealer under the Bombay Sales Tax Act and the Maharashtra Sales Tax on the Transfer ...

Supreme Court

Supreme Court Dismisses Appeals by Appellants -- Upholds Committee of Creditors' Approval of Sarda Energy and Minerals Limited's Resolution Plan Under Insolvency and Bankruptcy Code, 2016 -- Doctrine of Commercial Wisdom Affirmed in Insolvency Resolution

27 Feb 2026

The Supreme Court upheld the approval of a Resolution Plan by Sarda Energy and Minerals Limited (SEML) for SKS Power Generation (Chhattisgarh) Ltd. un...

High Court

Bombay High Court Dismisses Petition Challenging Promotion in State Excise Department — Seniority and Eligibility Determined by Recruitment Rules and Select List. The court upheld the Tribunal's dismissal of the challenge to promotion of respondents to Joint Commissioner post, finding petitioner not eligible as per select list.

25 Jul 2017

The petitioner, Pratapsinh Damodar Golekar, a Deputy Commissioner of State Excise, filed Original Application No.220 of 1995 before the Maharashtra Ad...

High Court

High Court of Karnataka Dismisses Writ Appeals Challenging TDS Provisions — Upholds Constitutional Validity of Sections 194C, 194J, and 206AA of Income Tax Act, 1961. The court held that the provisions are not arbitrary or discriminatory and that TRACES is a valid administrative mechanism.

26 Aug 2016

The case involves a batch of writ appeals filed by various assessees, including individuals and companies, challenging the constitutional validity of ...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Income Tax Penalty Case — Repayment of Loans in Cash Not Violative of Section 269T Where Loans Were Not Taken by Assessee. The court held that Section 269T applies only to repayment of loans taken by the assessee, not to repayment of advances received from others.

18 Aug 2015

The Revenue appealed against the order of the Income Tax Appellate Tribunal, Bangalore, which had set aside the penalty imposed under Section 271E of ...

High Court

Karnataka High Court Dismisses Appeal Against Reassessment Order Under KVAT Act for Non-Disclosure of Items in Return. Assessee Failed to Submit Reply Despite Multiple Opportunities, Leading to Confirmation of Tax Liability of Rs.14,27,48,346/-.

12 Aug 2015

The appellant, M/s Cargotec India Private Limited, is an assessee under the Karnataka Value Added Tax Act, 2003 (KVAT Act). The dispute pertains to th...

High Court

High Court of Karnataka Dismisses Revenue's Appeals in TDS Dispute with Electricity Company — Delayed Payment Charges Not 'Interest' Under Section 2(28A) of Income Tax Act, 1961. The court held that delayed payment charges collected by an electricity company from consumers for belated payment of bills do not constitute 'interest' as defined under the Income Tax Act, and therefore no TDS is deductible under Section 194A.

15 Dec 2015

The Revenue filed appeals under Section 260-A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate Tribunal (ITAT) dated 31...

High Court

High Court of Karnataka Dismisses Second Appeal in Property Title Suit — Concurrent Findings of Fact Not Interfered With. Plaintiff's title based on Hakkupatra grant upheld by both courts below; no substantial question of law arises under Section 100 CPC.

20 Dec 2013

The appellant, Smt. Sumitra Bai, was the defendant in a suit for declaration of title and permanent injunction filed by the respondent-plaintiff, P. S...

High Court

Karnataka High Court Decides Regular First Appeal Arising from Dismissal of Suit for Declaration of Property Ownership. Property Originally Allotted to a Swamiji Under Mysore Government Scheme and Later Subject to Litigation Over Inheritance and Alleged Fraud.

28 Mar 2014

The appeal arose from the dismissal of a suit for declaration of ownership of immovable property situated in Bangalore. The original plaintiff, C.R. H...

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