Search Results for "equivalent value"

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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 "equivalent value"

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High Court

Bombay High Court Partially Allows Petition Against Settlement Commission Order in Central Excise Dispute — Penalty Reduced Due to Full Duty Payment and Co-operation. The court reduced the penalty from Rs. 15 lacs to Rs. 5 lacs under Section 11AC of the Central Excise Act, 1944, as the petitioner had paid the full duty and co-operated.

19 Dec 2012

The petitioner, M/s. Indorama Synthetics (India) Ltd., a company incorporated under the Companies Act, 1956, challenged an order dated 8/2/2011 of the...

High Court

Bombay High Court Allows Rebate Claim for Exported Biscuits Despite Exemption Notification — Revenue Cannot Retain Duty Paid Without Authority of Law. The court held that exemption notification No.3/2006-CE is not applicable to exported goods as retail sale price in rupees is not required on export packages, and duty paid is validly claimable as rebate under Rule 18 of Central Excise Rules, 2002.

21 Oct 2024

The petitioner, M/s. Parle Products Ltd., is a company engaged in manufacturing biscuits and confectioneries. Biscuits are excisable goods under Secti...

Supreme Court

Supreme Court Allows Mother's Appeal in Habeas Corpus for Disabled Adult Son, Sets Aside High Court Order for Fresh Consideration of Best Interests and Competency. The court held that the High Court must conduct a proper inquiry into the mental capacity and best interests of a disabled adult before dismissing a habeas corpus petition, and must give comity to a foreign guardianship order.

15 Jan 2025

The case concerns a custody dispute over Aadith Ramadorai, a 22-year-old US citizen with Ataxic Cerebral Palsy, between his mother (appellant) and fat...

High Court

Bombay High Court Dismisses Appeals Against Arbitral Award in Partnership Dispute — Upholds Valuation Based on Book Value as Per Partnership Deed. Clause-11 of Partnership Deed Mandates Asset Valuation on Book Value Basis, Not Market Value, Under Section 48 of Indian Partnership Act, 1932.

8 Mar 2013

The case involves two appeals filed by Dr. Vijaypat Singhania and others (Appeal No. 361 of 2010) and Dr. Gaur Hari Singhania and others (Appeal No. 5...

High Court

Bombay High Court Allows Revenue Appeal in Income Tax Case — Payment to Retiring Partners Held Capital Expenditure. Amount of Rs.1,34,678 paid to retiring partners under Memorandum of Understanding is capital expenditure not deductible as revenue expenditure.

30 Aug 2005

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal. The assessee, Mandovi Hotel Pvt....

Supreme Court

High Court Dismisses Manufacturer's Appeals in Central Excise Classification Dispute. Classification of Benzene and Toluene Based on Purity Under Central Excise Tariff Act, 1985 and Procedural Compliance Under Central Excise Rules, 1944 Were Upheld by Tribunal.

28 Apr 2025

The appeals arose from a common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning classification and duty demands on...

High Court

Bombay High Court Quashes Deficit Stamp Duty Demand on Sub-Lease of Multiplex — Lease Premium Not Part of Consideration for Sub-Lease Under Bombay Stamp Act, 1958. The Court held that the expression 'consideration for the sub-lease' in Article 35(a) of Schedule I of the Bombay Stamp Act, 1958 refers only to the consideration moving from the sub-lessee to the sub-lessor, and not the premium paid by the original lessee to the lessor.

9 Jul 2014

The petitioner, CR Retail Malls (India) Limited, challenged an order dated 21 March 2013 passed by the Chief Controlling Revenue Authority, Maharashtr...

High Court

Bombay High Court Partially Allows Petition Against Appellate Court's Order Directing Deposit of Fair Market Rent as Pre-condition for Stay of Eviction Decree in License Case. The court held that the principle of Atma Ram Properties applies to licensees but the Appellate Court cannot split the period of unlawful occupation; the licensee must deposit contractual compensation from termination of license till disposal of appeal.

27 Sep 2024

The petitioner, Safset Agencies Private Ltd., a company dealing in art, was a licensee under a Leave and Licence Agreement dated 25 September 2006 wit...

High Court

Bombay High Court Allows Loss Deduction for Confiscated Foreign Currency in Income Tax Reference. Foreign currency confiscated by customs authorities under FERA held allowable as business loss under Income Tax Act, 1961, even though treated as undisclosed income.

19 Aug 2005

The case involves an income tax reference by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) for the assessment year 1982-83...

High Court

Bombay High Court Allows Appeal in Loan Recovery Case — Decree Satisfaction Set Aside Due to Lack of Consent. Court holds that a decree cannot be marked satisfied without the consent of the decree-holder or a valid compromise recorded under Order 23 Rule 3 CPC.

19 Jul 2005

The Industrial Credit & Investment Corporation of India Ltd. (ICICI) filed a suit against Radha Silk Mills Ltd. for recovery of a foreign currency loa...

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