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Madras High Court Allows Writ Petitions Challenging Tender Cancellation by TWAD Board — Holds That Cancellation Without Prior Notice and Opportunity of Hearing Violates Principles of Natural Justice and That Tender Conditions Must Be Strictly Construed.

The case involves multiple writ petitions filed by various contractors challenging the cancellation of a tender issued by the Tamil Nadu Water Supply ...

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Madras High Court Allows Appeal in Trademark Opposition Case — Registration of Device Mark Set Aside Due to Lack of Evidence of Use. The Court held that the Registrar erred in accepting user claim without proper documentary evidence, and that the appellant's prior use since 1992 was established.

The appellant, Ganesh Consumer Products Ltd., filed an appeal under Section 91 of the Trade Marks Act, 1999, against an order dated 11.09.2024 passed ...

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Bombay High Court Quashes Reassessment Order for Violation of Mandatory Procedure Under Section 144B of Income Tax Act, 1961. Failure to Provide Personal Hearing and Proper Opportunity to Respond Renders Assessment Order a Nullity.

The petitioner, Madhuri Sameer Gokhale, an individual homemaker, challenged the reassessment order dated 29 March 2022 passed by the National Faceless...

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Bombay High Court Upholds Validity of Section 21(5) of Bombay Sales Tax Act, 1989 Allowing Non-Judicial Member as President of Tribunal. Challenge to Appointment of IAS Officer as President Dismissed as Provision Does Not Violate Basic Structure.

The Sales Tax Tribunal Bar Association and its President filed a writ petition before the Bombay High Court challenging the constitutional validity of...

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Bombay High Court Dismisses Appeal for Specific Performance of Agreement for Sale of Immovable Property — No Concluded Contract Found. Agreement for Sale Not Established as Essential Terms Were Not Finalized and No Written Contract Executed Under Section 54 of Transfer of Property Act, 1882.

The appellants, Rizvi Builders, filed a suit for specific performance of an alleged agreement for sale of a property in Panaji, Goa, owned by responde...

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Bombay High Court Dismisses Suit by Unregistered Partnership Firm Under Section 69 of Indian Partnership Act, 1932. Suit for Declaration and Injunction Barred as Firm Not Registered, No Exception for Suits Relating to Partnership Property Applies.

The plaintiffs, seven individuals, filed a suit seeking a declaration that they are partners of the firm Laxmi Developers and for an injunction restra...

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Bombay High Court Upholds Assessee in Income Tax Reference on Subsidy and Section 35CC Deduction. Central Government Subsidy Not to Reduce Actual Cost for Depreciation Under Section 43(1) of Income-tax Act, 1961; Deduction Under Section 35CC(1) Not Denied for Non-Filing of Statement of Expenditure.

This is a reference under section 256(1) of the Income-tax Act, 1961, by the Income Tax Appellate Tribunal to the Bombay High Court. The reference ari...