Search Results for "Section 25(3)"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "Section 25(3)"

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Supreme Court

Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

25 Aug 2020

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

Supreme Court

Supreme Court Allows Appeals in SAFEMA Forfeiture Case — Notice to Convict Not Mandatory When Property Held by Relatives. The Court held that proceedings against relatives under Section 6 of SAFEMA are independent and do not require prior notice to the convict.

14 Dec 2021

The Supreme Court of India heard appeals against a Madras High Court judgment that had set aside forfeiture orders under the Smugglers and Foreign Exc...

Supreme Court

Supreme Court Upholds State Legislation on Gurdwara Management Under Entry 32 of List II. Haryana Sikh Gurdwara (Management) Act, 2014 Found Constitutionally Valid as It Pertains to Management of Religious Institutions Within State Legislative Competence.

20 Sep 2022

The dispute arose from the enactment of the Haryana Sikh Gurdwara (Management) Act, 2014 by the State of Haryana, which created a separate juristic en...

High Court

Bombay High Court Allows Plaintiff's Motion in Trade Mark Infringement Case Involving Use of Registered Mark as Corporate Name for Dissimilar Goods. The Full Bench overruled Raymond Ltd v Raymond Pharmaceuticals Pvt Ltd and held that Section 29(5) of the Trade Marks Act, 1999 provides a separate cause of action for infringement when a registered trade mark is used as a corporate or trading name, even for dissimilar goods.

1 Mar 2017

The case involves a Notice of Motion in a suit filed by CIPLA Limited against M/s. CIPLA Industries Private Limited and Vishal Khanna for alleged infr...

Supreme Court

Supreme Court Reinstates Criminal Proceedings in Corruption Case Overturning High Court's Quashing of FIR. The Court held that authorization under Section 3 of J&K Prevention of Corruption Act, 2006 does not require a reasoned order, preliminary enquiry is permissible under Lalita Kumari, and the FIR disclosed cognizable offences of misappropriation under the Act.

29 Oct 2021

The dispute arose from criminal proceedings initiated against the respondent, a government official, for alleged corruption in the purchase of medical...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case. Journal Entry Set-off for Loan Repayment Does Not Violate Section 269T of Income Tax Act, 1961, as It Is Not a Repayment but an Adjustment of Mutual Claims.

12 Jun 2012

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which deleted the penalty ...

High Court

Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal against Bangalore Bench of ITAT lies only before Karnataka High Court under Section 260A of Income Tax Act, 1961.

26 Feb 2019

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune under Section 260A of the Income Tax Act, 1961, challenging an order ...

High Court

Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal Against Bangalore ITAT Order Lies Only Before Karnataka High Court Under Section 260A of Income Tax Act, 1961.

26 Feb 2019

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune (the Revenue) under Section 260A of the Income Tax Act, 1961, challen...

High Court

Madras High Court Allows Assessee's Appeal in MAT Computation Case — Capital Gain on Sale of Fixed Assets Cannot Be Added to Book Profit Under Section 115JB When Not Credited to Profit and Loss Account. The Court held that the Assessing Officer cannot rework book profit under Section 115JB by including capital gains directly absorbed in the balance sheet, as the computation under Section 115JB must be based on the profit as shown in the profit and loss account prepared in accordance with the Companies Act.

20 Mar 2026

The appellant, M/s PVP Corporate Parks Pvt. Ltd., a private limited company engaged in leasing and renting of amenities and buildings, filed its incom...

High Court

Bombay High Court Allows Petition in Customs Act Case — Confiscation and Penalties Quashed for Lack of Mens Rea. Imported capital goods released on payment of duty; no deliberate intent to evade duty established under Sections 111(d), 111(f), 112(a), and 125 of Customs Act, 1962.

27 Jan 2014

The petitioners, M/s. Central Cables Limited (a company manufacturing electric wires and cables), its Managing Director Govind Daga, and Purchase Offi...

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