Search Results for "Section 48(5)"

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Gujarat High Court Quashes Section 153C Notices for Lack of Valid Satisfaction Note in Search Case. Satisfaction Note Must Record Assessing Officer's Independent Application of Mind to Incriminating Material Before Issuing Notice Under Section 153C of Income-tax Act, 1961.

The petitioners, including Devang Hiralal Vaghasia, filed multiple writ petitions challenging notices issued under Section 153C of the Income-tax Act,...

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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Bombay High Court Allows Petition and Quashes Criminal Proceedings in Municipal Notice Case — Lack of Delegation of Powers Under Mumbai Municipal Corporation Act. Notice Issued by Assistant Engineer Without Authorization from Commissioner Held Invalid Under Section 381 of the Act.

The petitioner, Kishanlal Udaylal Jain, through his power of attorney holder, filed a Criminal Writ Petition under Article 227 of the Constitution of ...