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Bombay High Court Allows Customs Appeal Against CESTAT Order Waiving Late Fees for Delayed Bill of Entry Filing. Late Fee Under Section 46(3) of Customs Act, 1962 Is Mandatory and Not Discretionary for Delayed Filing Beyond Prescribed Period.

The Principal Commissioner of Customs, Pune, filed an appeal under Section 130 of the Customs Act, 1962 against the final order of the Customs, Excise...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Independent Application of Mind by AO. Reassessment based on borrowed satisfaction from investigation wing without forming own belief is invalid.

The petitioner, Skoda Auto Volkswagen India Private Limited, challenged a notice dated 23rd March 2011 issued under Section 148 of the Income Tax Act,...

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High Court of Karnataka Quashes KIADB Order Demanding Excess Lease Premium in Industrial Land Allotment — Refund of Rs. 100 Lakhs Ordered with Interest. KIADB Cannot Charge Premium Exceeding Government-Notified Rate Under Section 3(1) of Karnataka Industrial Areas Development Act, 1966.

The petitioner, Hadee Forging Private Limited, a company incorporated under the Companies Act, 1956, was allotted 2 acres of industrial land by the Ka...

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High Court of Karnataka Dismisses Appeal Against Temporary Injunction in Specific Performance Suit — Prima Facie Case and Balance of Convenience Found in Favor of Plaintiff. Agreement to Sell and Part Payment Established, Injunction to Prevent Alienation Upheld Under Order 39 Rules 1 and 2 CPC.

The present appeal arises from an order dated 12.02.2025 passed by the Prl. Senior Civil Judge, Bengaluru Rural District, Bengaluru, allowing I.A. Nos...

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Bombay High Court Dismisses Writ Petition Challenging Clubbing of Establishments Under EPF Act. Common Ownership and Same Telephone Number Justify Clubbing for Coverage Under Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

The petitioner, M/s. Kiran Agencies, a proprietary firm engaged in pharmaceutical distribution, challenged the order dated 30.03.2005 passed by the Em...