Search Results for "Section 2(14)"

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Bombay High Court Dismisses Letters Patent Appeals in Ceiling Act Surplus Land Dispute. Oral Agreement to Sale with Possession Did Not Reduce Original Owner's Holding Under Sections 2(14) and 8 of Maharashtra Agricultural Lands (Ceilings of Holdings) Act, 1961.

The matter concerned Letters Patent Appeals filed by transferees and the original owner against the dismissal of writ petitions arising from surplus l...

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Bombay High Court Rules on Personal Effects Exclusion Under Section 2(14) Income Tax Act in Vintage Car Capital Gains Appeal. Intimate Connection with Person Required; Mere Capability of Personal Use Does Not Make Asset Personal Effects.

Background — The appeal arose from an income tax assessment for assessment year 1992-1993 concerning the sale of a vintage car. The assessee, a sala...

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KAHC010259352010_1

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KAHC010364002010_1

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KAHC010102062008_1

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Bombay High Court Quashes Attachment and Sale of Residential Bungalow in Income Tax Recovery Proceedings. Order Beyond Limitation Period Under Rule 68B(3) of Second Schedule and Non-Compliance with Proclamation Requirements Render Sale Invalid.

The case involved a writ petition under Article 226 of the Constitution of India challenging the attachment and proposed sale of a residential bungalo...

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Supreme Court Upholds Section 13-B of East Punjab Urban Rent Restriction Act, 1949 for NRI Landlords in Chandigarh and Punjab. Constitutional validity of provision granting immediate possession to Non-Resident Indians upheld as reasonable classification under Article 14.

The appeals were filed by tenants challenging the constitutional validity of Section 13-B of the East Punjab Urban Rent Restriction Act, 1949, which g...