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High Court

Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case Due to Non-Application of Mind by ITAT. Tribunal's order set aside for failing to consider the TPO's detailed analysis and rejecting comparables without proper reasoning under Section 92C of the Income Tax Act, 1961.

27 Feb 2020

The appeal was filed by the Pr. Commissioner of Income Tax - 6 under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

Supreme Court

Supreme Court Allows Appeal in Administrative Tribunals Act Case on Jurisdictional Grounds - High Court at Calcutta Found Lacking Jurisdiction to Review Transfer Order Passed by Principal Bench at New Delhi. Judicial Review of Tribunal Transfer Orders Under Article 226/227 Lies with High Court Within Whose Territorial Jurisdiction the Tribunal Bench Passing the Order is Located, Not Where Original Application Was Filed Under Section 25 of Administrative Tribunals Act, 1985.

6 Jan 2022

The Supreme Court addressed a jurisdictional question concerning judicial review of transfer orders passed by the Central Administrative Tribunal unde...

Supreme Court

Supreme Court Hears Appeal on Taxability of Capital Gains from Transfer of Shares of a Cayman Islands Company Holding Indian Telecom Assets. The core issue involves whether the offshore transaction is liable to capital gains tax in India under the Income Tax Act, 1961, given that the company's value is derived from Indian telecom assets.

1 Aug 2026

The matter concerned a tax dispute between Vodafone International Holdings BV (VIH), a Netherlands resident company, and the Indian Revenue authoritie...

High Court

High Court of Karnataka Allows Excise Appeal, Upholds Transfer Fee Demand for CL-7 Licence Renewal Under Rule 17B of Karnataka Excise (General Conditions of Licences) Rules, 1967. Induction of Legal Heir of Deceased Partner Constitutes Transfer of Licence Requiring Payment of Transfer Fee.

31 Oct 2025

The case involves a writ appeal filed by the Commissioner of Excise and Deputy Commissioner of Excise against an order of a learned Single Judge of th...

Supreme Court

Supreme Court Allows Transfer Application in Civil Suit, Clarifying Common High Court's Jurisdiction Under CPC. Common High Court Has Power Under Section 24 CPC to Transfer Proceedings Between Civil Courts in Different States Within Its Territorial Jurisdiction, as Both Courts Are Subordinate, While Section 25 Applies Only to States with Different High Courts.

28 Feb 2023

The dispute originated from a suit filed by the appellants in 2007 in the District Court at Dimapur, Nagaland, seeking declaration of right, title, in...

High Court

Bombay High Court Clarifies Scope of Section 3 of Maharashtra Restoration of Lands to Scheduled Tribes Act, 1974 in Reference Regarding Land Transfers by Non-Tribals. The court held that Section 3 applies to any transfer of land originally belonging to a tribal, regardless of the transferor's status, and that the burden of proof is on the claimant tribal to show original tribal ownership and first transfer in contravention.

21 Apr 2023

The case involves a reference to a larger bench of the Bombay High Court to resolve a recurring question regarding the interpretation of Section 3 of ...

Supreme Court

Supreme Court Considers Appeal by Commissioner of Income-tax Relating to Capital Gains Tax on Resignation of Managing Agency. Key Legal Issue Whether Relinquishment Constitutes Transfer Under Section 12B of Indian Income-tax Act, 1922.

15 May 1957

The respondent company, Provident Investment Co. Ltd., was the managing agent of two other companies and held certain shares in them. In September 194...

High Court

High Court of Bombay Examined Application for Transfer of Civil Suit under Section 24 CPC in Probate and Nomination Dispute. Question of commonality of issues and necessity of justice determined whether Special Civil Suit No.837/2017 could be transferred to High Court for joint trial with Testamentary Suit No.135/2016.

8 Oct 2021

In the High Court of Judicature at Bombay, Civil Appellate Jurisdiction, a miscellaneous civil application was filed under Section 24 of the Code of C...

Supreme Court

Supreme Court Allows Financial Creditor's Appeal for Transfer of Winding Up Proceedings to NCLT. The Court held that the proviso to Section 434(1)(c) of the Companies Act, 2013 permits any party to apply for transfer, and the High Court's rejection based on compliance with Rule 24 and existence of a winding up order was erroneous.

22 Sep 2020

The appeal arose from an order of the Company Court (High Court of Allahabad) refusing to transfer a winding up petition to the National Company Law T...

High Court

High Court of Karnataka Upholds Transfer Rules for Teachers in Challenge Under Articles 226 and 227. Rules 5 and 19(2) of the Karnataka State Civil Services (Regulation of Transfer of Teachers) Rules, 2017 held valid and intra vires the parent Act and the Right to Education Act, 2009.

24 Apr 2018

The judgment concerns a batch of writ petitions filed under Articles 226 and 227 of the Constitution of India challenging the constitutional validity ...

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