Search Results for "Separate Legal Entity"

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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 "Separate Legal Entity"

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Supreme Court

Supreme Court Quashes Detention of Karta in Tax Recovery, Holds Manager Not Assessee for HUF Defaults. Ruling Clarifies that Under Section 222 of the Income Tax Act, 1961, Arrest and Detention Can Only Be Against the Defaulter Assessee, and the Karta of a Hindu Undivided Family is Not Deemed the Assessee Merely by Virtue of Representation.

14 Aug 1968

Background: The case involves a writ petition under Article 32 of the Constitution filed by the karta of a Hindu undivided family challenging his arre...

High Court

Karnataka High Court rules that a wife's failure to join husband after a decree for restitution of conjugal rights is not automatically voluntary desertion barring maintenance under Section 125(4) of the Code of Criminal Procedure, 1973. The court holds that the right to maintenance under Section 125 Cr.P.C. is a social welfare measure and cannot be defeated solely by the existence of a civil decree for restitution when the wife alleges cruelty.

23 Feb 2024

The judgment arises from three revision petitions filed by wives whose claims for maintenance under Section 125 of the Code of Criminal Procedure, 197...

High Court

Bombay High Court Quashes Demand Against Mutual Fund Under Section 177(3) of Income Tax Act — Holds That Beneficiaries of Securitization Trust Are Not Liable for Trust's Tax Demand. Section 177(3) of Income Tax Act, 1961 does not impose joint and several liability on beneficiaries of a securitization trust for the trust's tax dues when the trust is assessed as a separate entity and the beneficiary holds only pass-through certificates.

6 Mar 2013

The petitioner, UTI Mutual Fund, is a registered mutual fund under SEBI regulations. It invested in a securitization trust called Indian Corporate Loa...

Supreme Court

Supreme Court Allows Appeal in Arbitration Case, Clarifying Jurisdiction Requirements Under Arbitration and Conciliation Act, 1996. The Court Held That Service of Section 21 Notice and Inclusion in Section 11 Application Are Not Prerequisites for Arbitral Tribunal to Exercise Jurisdiction Over a Person, and Impleadment is Based on Being Party to Arbitration Agreement.

17 Apr 2025

The dispute arose from an agreement dated 01.06.2012 between the appellant and respondent no. 1 to form a Limited Liability Partnership (respondent no...

High Court

High Court of Karnataka Dismisses Appeal in Tender Dispute — Bank of Baroda's Disqualification of Bidder Upheld. Pre-qualification criteria requiring specific experience in printing of magnetic strip and QR code passbooks was not met by the appellant, and the court found no arbitrariness in the evaluation.

16 Jul 2026

The appellants, Manipal Technologies Limited (MTL) and its shareholder, filed a writ appeal against an interim order of a Single Judge declining inter...

High Court

High Court of Karnataka Adjudicates Writ Petition Challenging Rejection of Applications for Deletion of Defendants. The Court Examines Whether Directors and Former Employees Are Necessary Parties in a Suit for Breach of Contract Under Order 1 Rule 10 of Code of Civil Procedure, 1908.

22 Jan 2026

The matter concerns a writ petition filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India challenging an or...

High Court

High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

25 Mar 2015

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...

Supreme Court

Supreme Court Adjudicates Appeals by Sahara Companies on SEBI's Regulatory Powers Over OFCDs. Case centers on Section 55A(b) Companies Act and compliance with DIP Guidelines for issuance of optionally fully convertible debentures.

1 Aug 2026

The case involved two Sahara Group companies, Sahara India Real Estate Corporation Limited (SIRECL) and Sahara Housing Investment Corporation Limited ...

Supreme Court

Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

23 Mar 2022

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

High Court

Bombay High Court Dismisses Appeal by Partnership Firm and Partner Against Penalty Under Customs Act — Double Jeopardy Plea Rejected. Penalty on firm and partner under Section 112 of Customs Act, 1962 is permissible as firm is a separate entity for penalty purposes.

6 Jul 2011

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 12 February 2004, which reduced penalties impo...

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