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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 Enhances Child Maintenance and Grants Interim Medical Maintenance ...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...

Search Results for "chartered accountants"

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Supreme Court

Supreme Court Upholds High Court's Decision Allowing Rectification of GST Returns in Error Period. The Court affirmed that circulars restricting rectification of Form GSTR-3B to net basis adjustments are inconsistent with GST laws and that rectification must be permitted in the period of error occurrence under the Central Goods and Services Tax Act, 2017.

28 Oct 2021

The appeal arose from a judgment of the High Court of Delhi dated 05.05.2020 in W.P. (C) No. 6345 of 2018, which allowed a writ petition filed by Bhar...

High Court

Bombay High Court Upholds Valuation of Partners' Interest in Firms Based on Market Quotation of Shares as on Assessee's Valuation Date in Wealth Tax Reference. The court held that the valuation date for the assessee's interest in a firm is the assessee's own valuation date, not the firm's accounting year-end, under the Wealth-tax Act, 1957.

29 Jan 2016

This is a reference under the Wealth-tax Act, 1957, arising from eight reference applications by different assessees (members of the Bajaj family) aft...

High Court

Bombay High Court Dismisses Appeals Against Admission of Winding-Up Petitions Under Companies Act, 1956 — Held That Company Court Has Discretion to Appoint Provisional Liquidator and That Appeal Against Admission Order Is Not Maintainable Under Section 483 of the Companies Act, 1956.

8 Dec 2017

The judgment concerns a batch of appeals filed by Vision Millennium Exports Pvt. Ltd. against orders of the Company Court admitting winding-up petitio...

Supreme Court

Supreme Court Upholds Doctrine of Mutuality for Incorporated Clubs — Supply of Food and Drinks to Members Not Taxable as Sale. The Court held that Article 366(29-A)(e) does not override the mutuality principle and that incorporated clubs acting as agents of their members do not effect a 'sale' under sales tax laws.

3 Oct 2019

The Supreme Court in this batch of appeals considered the applicability of the doctrine of mutuality to incorporated clubs after the 46th Amendment to...

Supreme Court

Supreme Court Directs Audit of Temple Trust in Compliance with Previous Judgment Amid Financial Crisis. The court ordered the Sree Padmanabha Swamy Temple Trust to provide accounts for a special audit as per the Amicus Curiae's recommendation, overriding the Trust's claim of separateness, due to the temple's severe financial distress from COVID-19 lockdowns.

22 Sep 2021

The Supreme Court dealt with miscellaneous applications concerning Sree Padmanabha Swamy Temple, addressing compliance with its previous judgment dire...

High Court

Special Court (Trial of Offences Relating to Transactions in Securities) at Bombay Allows Custodian's Application for Declaration of Properties as 'Proceeds of Crime' Under Special Court Act, 1992. Properties Held by Legal Heirs of Notified Person Harshad S. Mehta and Related Entities Declared as Proceeds of Crime and Directed to be Forfeited to the Custodian.

30 Nov -0001

The Custodian appointed under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992 filed an application (Misc. Appli...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Notice Quashed for Lack of Proper Application of Mind. The Assessing Officer must apply his own mind and not merely rely on Investigation Wing's report; failure to do so renders the reopening notice invalid.

8 Apr 2024

The petitioner, an individual carrying on business, challenged a notice issued under Section 148 of the Income Tax Act, 1961 for reopening of assessme...

High Court

High Court of Judicature at Bombay Examines Company Law Board's Power to Direct Issue of Shares Under Section 111 of Companies Act, 1956. The appeal raises the question whether the Board can order issuance of share certificates and rectification of register absent valid transfer documents.

9 May 2014

This company appeal arose from an order of the Company Law Board (CLB) dated 14 January 2013 in Company Petition No. 23 of 2012. The CLB had directed ...

High Court

High Court of Karnataka Quashes Criminal Proceedings Against Chartered Accountant in SFIO Complaint for Non-Compliance with Summons Under Companies Act, 1956. Complaint Filed Under Section 200 Cr.P.C. for Violation of Section 240(3) and Section 209A of Companies Act, 1956 Held Not Maintainable as SFIO Must File Complaint Under Section 240(4) of the Act.

19 May 2022

The petitioner, Sanjay Sreesha, a Chartered Accountant, filed a petition under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) seeking t...

High Court

High Court of Karnataka Allows TPA's Appeal in TDS Dispute — Payments to Hospitals Not Subject to TDS Under Section 194J of Income Tax Act, 1961. Third Party Administrator (TPA) acting as a conduit between insurer and hospitals does not make 'professional services' payment to hospitals, hence no obligation to deduct tax at source.

12 Oct 2020

The appellant, TTK Healthcare TPA Private Limited, a Third Party Administrator (TPA), filed an appeal under Section 260A of the Income Tax Act, 1961 a...

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