Search Results for "Dominant Purpose"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "Dominant Purpose"

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Supreme Court

Supreme Court Dismisses Appeals by Competition Commission of India and Kapoor Glass in Abuse of Dominance Case — No Abuse Found in Volume Discounts and Contractual Terms by Dominant Glass Tubing Manufacturer. The court held that volume discounts are not per se abusive under Section 4 of the Competition Act, 2002, and that the evidence did not establish anti-competitive foreclosure or refusal to supply.

30 Jun 2025

The case arises from an information filed by Kapoor Glass India Pvt. Ltd. on 25 May 2010 under Section 19 of the Competition Act, 2002, alleging that ...

Supreme Court

Supreme Court Clarifies Interpretation of Charitable Purpose Exemption Under Kerala Building Tax Act, 1975 and Overrules Prior Judgment. The Court held that 'charitable purpose' under Section 3(1)(b) is not confined to relief of the poor and free medical relief as the Explanation uses 'includes', indicating a non-exhaustive definition, while upholding that 'principally used' means dominant purpose.

9 Feb 2023

The Supreme Court of India, in a reference to a three-judge bench, addressed a dispute concerning the interpretation of exemption provisions under the...

Supreme Court

Supreme Court Remands Oppression Petition in Share Allotment Dispute Under Sections 397/398 of Companies Act, 1956 — Preference Shareholder's Voting Rights and Validity of Allotments Require Reconsideration. The Court held that the allotments were made in compliance with Section 81(1A) but the High Court failed to properly assess the allegations of oppression, necessitating a fresh hearing by the Company Law Board.

10 May 2019

The appeal arose from a judgment of the Delhi High Court which set aside an order of the Company Law Board (CLB) in a petition under Sections 397 and ...

Supreme Court

Supreme Court Clarifies 'Commercial Purpose' Under Consumer Protection Act for Company Purchases for Director Use. The Court held that purchase of a vehicle by a company for personal use of its directors does not amount to commercial purpose under Section 2(1)(d) of the Consumer Protection Act, 1986.

9 Jul 2024

The Supreme Court of India heard a batch of appeals concerning the interpretation of 'commercial purpose' under Section 2(1)(d) of the Consumer Protec...

High Court

Bombay High Court Allows Writ Petition Challenging Denial of Exemption Under Section 10(23C)(via) of Income Tax Act, 1961 — Chemist Shop in Hospital Held Ancillary to Philanthropic Purpose. The court held that the dominant purpose test applies, and incidental commercial activity does not disqualify a charitable trust from exemption if the surplus is used for philanthropic purposes.

27 Mar 2012

The petitioner, Baun Foundation Trust, is a public charitable trust registered under the Bombay Public Trust Act, 1950, running Cumballa Hill Hospital...

High Court

High Court Allows Writ Petitions Filed by Secured Creditor and Auction Purchasers, Quashing Attachment Orders of State Tax Authorities. Priority of Secured Creditor Under Section 26E of SARFAESI Act Held to Override ‘First Charge’ and Non-Obstante Clauses in the Maharashtra Goods and Services Tax Act, 2017.

13 Jul 2026

The High Court of Judicature at Bombay allowed a batch of six writ petitions filed by a secured creditor and auction purchasers, quashing various atta...

Supreme Court

CIVIL APPEAL NO. 7370 OF 2026

1 Jan 1970

The present Civil Appeal arises from a suit for declaration of ownership of agricultural properties based on a Will dated 20.04.2018, allegedly execut...

High Court

Deemed Conveyance under MOFA Cannot Be Set Aside Merely on Technical Objections When Developer Fails to Execute Conveyance – Bombay High Court

24 Feb 2026

The dispute arose when a cooperative housing society sought deemed conveyance of the land and building from the developer who had failed to execute th...

High Court

Bombay High Court Hears Arguments on Constitutional Validity of Shivraj Fine Art Litho Works (Acquisition and Transfer of Undertaking) Act, 1984 — Matter Remains Undecided in Provided Text. Petitioner Contended Act Lacked Nexus with Directive Principles and Was Not Protected Under Article 31C.

26 Feb 2014

The petitioners, M/s Shivraj Fine Art Litho Works, a partnership firm, challenged the constitutional validity of the Shivraj Fine Art Litho Works (Acq...

Supreme Court

Supreme Court Hears Appeals on Permanent Establishment of Formula One World Championship Limited; Revenue Accepts That No Royalty Was Payable Under Race Promotion Contract. High Court Had Reversed AAR and Held That FOWC Had a Permanent Establishment in India Under Article 5 of the India-UK Double Taxation Avoidance Agreement.

1 Aug 2026

The appeals arose from a tax dispute concerning the Formula One Grand Prix event in India. Formula One World Championship Limited (FOWC), a UK tax res...

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