Search Results for "Finance Act 2003"

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Bombay High Court Issues Notice in Service Matter Challenging Deletion of Names ...
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Search Results for "Finance Act 2003"

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High Court

High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions

20 Jan 2026

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Inc...

High Court

High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid

20 Jan 2026

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...

High Court

Bombay High Court Allows Return of Dispute to Civil Court in Co-operative Society Employee Termination Case — Jurisdictional Bar Under Section 91 MCS Act Does Not Preclude Return Under Order VII Rule 10 CPC. The court held that the Co-operative Court lacked jurisdiction over service disputes but could return the plaint under Order VII Rule 10 CPC for presentation before the Civil Court.

6 Aug 2024

The petitioner, Madhukar Mahadev Patil, was an employee of the Sangli Zilla Madhyawarti Sahakari Bank Ltd., a co-operative society. He was terminated ...

Supreme Court

Supreme Court Dismisses Appeal Against Grant of Transmission Licence Without TBCB in HVDC Project. Section 63 of Electricity Act, 2003 is an alternative route; regulatory commission has discretion to adopt regulated tariff mechanism for transmission projects.

18 Feb 2022

The case involves a challenge by Tata Power Company Limited Transmission (TPC-T) against the grant of a transmission licence by the Maharashtra Electr...

Supreme Court

Supreme Court Allows Appeal in Part — NCCD Payable Despite Excise Duty Exemption, Education Cess and Secondary & Higher Education Cess Not Payable. The Court held that Education Cess and Secondary & Higher Education Cess, being surcharges on excise duty, cannot be levied when basic excise duty is exempted, but NCCD, being an independent duty of excise, is payable.

1 Mar 2019

The appeal arose from a dispute between Bajaj Auto Limited (the appellant) and the Union of India regarding the liability to pay National Calamity Con...

High Court

High Court of Bombay at Nagpur Dismisses Petition Challenging Cooperative Court Orders in Housing Society Dispute — Petitioner Failed to Comply with Loan Requirements, Forfeiture of Share Money Upheld. The court held that the society's requirement to submit income tax documents or deposit Rs. 6000/- was reasonable and the petitioner's failure to comply justified the forfeiture under the Maharashtra Cooperative Societies Act, 1960.

9 Jul 2018

The petitioner, Hirabai Verma, was a member of the MahaLaxmi Cooperative Housing Society (respondent no. 1). The society was formed to operate housing...

High Court

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.

28 Sep 2017

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

High Court

Bombay High Court Allows Appeal Against CESTAT Order Directing Pre-Deposit of 50% of Service Tax Demand, Holding That Prima Facie Case of Statutory Board Not Carrying on Business Raises Serious Triable Issue. The Court admitted the appeal on the substantial question of law whether the Tribunal was justified in rejecting the application for complete waiver of pre-deposit, considering that the Appellant, a statutory Board, does not fall within the purview of Section 65(94) of the Finance Act, 1994.

21 Sep 2011

The Security Guards Board for Greater Mumbai and Thane District, a statutory authority constituted under Section 6 of the Maharashtra Private Security...

High Court

Bombay High Court Dismisses Appeal in Income Tax Case on Double Deduction Under Sections 80IA and 80HHC. Section 80IA(9) Mandates Reduction of Profits Allowed as Deduction Under Section 80IA(1) While Computing Deduction Under Any Other Provision Under Heading 'C' of Chapter VIA of the Income Tax Act, 1961.

10 Jan 2011

The appellant, Associated Capsules Private Limited, is engaged in the manufacture of Empty Hard Gelatin Capsules and PVDC Capsules. It set up four ind...

High Court

Bombay High Court Dismisses Challenge to Validation Act in Import Fee Dispute. Parliament Competent to Enact Retrospective Validation to Cure Defect in Subordinate Legislation, Even if It Affects Pending Litigation.

5 May 2006

The petitioners, M/s R. Piyarelall Import & Export Ltd. and its director, challenged the constitutional validity of the Destructive Insects and Pests ...

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