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Bombay High Court Allows MCGM's Writ Petition Against Gratuity Order Due to Procedural Irregularities. Controlling Authority's Ex Parte Order Set Aside as Corporation Was Not Given Proper Opportunity to Be Heard.

The Municipal Corporation of Greater Mumbai (MCGM) filed a writ petition challenging three orders: (1) an ex parte order of the controlling authority ...

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Supreme Court Upholds Assessee in Income Tax Case, Holding Voluntary Return Below Taxable Limit is a Valid Return. Assessment Completed Beyond Four Years of Assessment Year Under Section 34(1) Notice Was Invalid as No Income Had Escaped Assessment.

The case involved an assessee, Ranchhoddas Karsondas, who submitted a voluntary return of income for the assessment year 1945-46 on January 5, 1950, d...

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Supreme Court Considers Validity of Transit Fee Levy on Forest Produce Under Section 41 of Indian Forest Act, 1927. High Court Judgments on Transit Fee Rules Challenged in Batch of Appeals from Uttarakhand, Uttar Pradesh, and Madhya Pradesh.

This batch of cases before the Supreme Court arose from multiple writ petitions challenging the levy of transit fee on forest produce imposed by the S...

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Supreme Court Allows Appointment of Arbitrator in Dispute Over Encashment of Performance Bank Guarantee After Full Contractual Performance. Arbitration Clause Covers Dispute Despite Completion of Contract and Payment.

The petitioner, M/S Glock Asia-Pacific Ltd., filed an application under Section 11(6) of the Arbitration and Conciliation Act, 1996, seeking appointme...

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Supreme Court Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.

The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...