Search Results for "Section 75(5)"

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Compliance with Procedural Requirements. Notice Issued Beyond Four-Year Limit Without Proper Sanction and Without Disclosing Reasons for Alleged Income Escaping Assessment.

The petitioner, Chennai Container Terminal Pvt. Ltd., challenged a notice dated 26 March 2021 issued under Section 148 of the Income Tax Act, 1961 by ...

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Bombay High Court Dismisses Writ Petition in Tenancy Dispute, Upholds Concurrent Findings of Lower Authorities. Deemed Purchase Claim Under Section 32G of Maharashtra Tenancy and Agricultural Lands Act, 1948 Rejected Due to Lack of Evidence.

The case involves a dispute under the Maharashtra Tenancy and Agricultural Lands Act, 1948. The Petitioners, Prabhu Anant Lungase and another, claimed...

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Bombay High Court Dismisses Petition Challenging Arbitral Award Based on Unilateral Appointment of Arbitrator. Unilateral Appointment Does Not Violate Section 12(5) Read with Seventh Schedule When Arbitrator Not Disqualified and Objection Waived by Participation.

The petitioners, Hanuman Motors Pvt. Ltd. and another, challenged an arbitral award passed by a sole arbitrator appointed by the respondent, M/s. Tata...

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Bombay High Court Dismisses Petition by Principal Employer Challenging Gratuity Liability for Contractor's Employees. Principal Employer Held Liable Under Section 7 of Payment of Gratuity Act, 1972 for Gratuity of Contractor's Workmen When Contractor Fails to Pay.

The petitioner, Cummins (I) Limited, an engineering company, challenged a common order dated 30 May 2003 passed by the Controlling Authority under the...

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Bombay High Court Dismisses Second Appeal in Partition Suit, Upholds Retrospective Application of Amendment Deleting Section 23 of Hindu Succession Act. Female Heirs Entitled to Partition of Dwelling House as Amendment Removes Disability and Applies to Pending Appeals.

The case involves a partition suit filed by Respondent No.1 (original plaintiff) against her brothers, including the Appellant (original defendant No....

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Bombay High Court Allows Writ Petition Challenging Intimations Under Section 143(1)(a) of Income Tax Act for Non-Grant of TDS Credit. The court held that TDS credit cannot be denied in summary intimation without verification of TDS certificates filed with the return.

The petitioners, LML Ltd. and its director Sanjeev Shriya, challenged intimations issued under Section 143(1)(a) of the Income Tax Act, 1961 for the a...