Search Results for "exemption scheme"

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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 Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "exemption scheme"

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High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Cooperative Credit Society Tax Deduction Case — Society Not a Cooperative Bank Despite Non-Member Transactions. Primary Cooperative Credit Society remains eligible for deduction under Section 80P(2)(a)(i) of Income Tax Act, 1961 even if it accepts deposits from and lends to non-members, as it is not a cooperative bank under Section 5(ccv) of Banking Regulation Act, 1949.

7 May 2021

The case involves four tax appeals filed by the Revenue (Pr. Commissioner of Income Tax, Goa) against the common order of the Income Tax Appellate Tri...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Interest on Borrowings for Argon Gas Plant Held Revenue Expenditure, Payment to Texmaco Allowed as Deferred Revenue Expenditure. Interest of Rs.1,97,91,197/- paid on borrowings for setting up Argon Gas Plant, capitalized in books, held to be revenue expenditure even before plant operation; payment of Rs.7,09,10,000/- to Texmaco allowed as deferred revenue expenditure amortised over 8 years.

2 Jan 2020

The Commissioner of Income Tax appealed against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the respondent-assessee, Zuari Ind...

High Court

High Court of Bombay at Goa Dismisses Writ Petition Challenging Concurrent Findings of Fact in Agricultural Tenancy Dispute. Petitioner failed to establish tenancy rights as adopted son of deceased tenant due to lack of credible evidence and introduction of new pleas at belated stage.

4 Aug 2020

The petitioner, Premanand Naik, filed a writ petition under Article 227 of the Constitution of India challenging the orders of the Appellate Authority...

High Court

Bombay High Court Dismisses Appeal in Inventory Proceedings — Prescription Under Portuguese Civil Code Does Not Bar Co-Heir's Right to Seek Inventory After 30 Years. The Court held that the right to seek inventory is imprescriptible and can be exercised at any time by a co-heir, as it is a right to partition and not a right to claim ownership against another co-owner.

17 Sep 2020

The case involves a dispute between a brother and sister over the estate of their mother, who died in 1979. The sister, Monica Sinai Rataboli, initiat...

High Court

Bombay High Court Dismisses Petition Challenging Revisional Order Under Urban Land Ceiling Act After Repeal Proposal. State Government retains jurisdiction under Section 34 of the Urban Land (Ceiling and Regulation) Act, 1976 until formal repeal takes effect.

6 May 2010

The petitioners, nine individuals and one through their power of attorney holder, filed a writ petition in the Bombay High Court challenging the decis...

High Court

Bombay High Court Dismisses Petitioners' Challenge to Tenancy Rights in Third Round of Litigation. Respondent's Adoption by Widow Before Tillers Day Confers Tenancy Rights Under Bombay Tenancy and Agricultural Lands Act, 1948.

30 Nov -0001

The case involves a long-standing dispute over tenancy rights in two agricultural lands (Survey No.37/4 and 38/6) in Village Kharshi, Satara District....

High Court

Bombay High Court Dismisses Revenue's Appeal in International Taxation Case on Accrual of Interest and Tax Treaty Interpretation. Interest on Government Securities Held by Cyprus-Based Bank Does Not Accrue on Last Day of Financial Year When Not Due; Sale of Securities Constitutes Business Profits Under Article 14 of India-Cyprus DTAA.

9 Jul 2012

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) which ...

High Court

Bombay High Court Allows Appeal Against Dismissal of Private Complaint in Default, Restores Complaint for Trial on Merits. The court held that dismissal of a private complaint in default amounts to acquittal, and the Magistrate must hear the complainant before dismissing the complaint.

20 Oct 2012

The appellant, Sitaram Dhanad, filed a private complaint before the Judicial Magistrate, First Class, Gangapur, alleging that on 1.8.2009, the respond...

High Court

Bombay High Court Holds Amendment Extending Period for Acquisition of Reserved Land Under Section 127(1) of MRTP Act Applies to Notices Served Before Amendment — Landowner's Right to Deemed Lapse Not Affected Retrospectively.

3 Sep 2019

The case involves a reference to a Full Bench of the Bombay High Court arising from a writ petition concerning the interpretation of Section 127(1) of...

High Court

Bombay High Court Dismisses Election Petition Challenging Election on Ground of Office of Profit — Chairman of Goa Khadi and Village Industries Board Not an Office of Profit Under Article 191(1)(a) of Constitution. The court held that the Board is a statutory body with independent funds and the Chairman's honorarium does not constitute profit.

27 May 2005

The petitioner, an unsuccessful candidate in the 2002 Goa Legislative Assembly election for the Siolim constituency, filed an election petition under ...

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