Search Results for "Section 65(1) revision"

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Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961.

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the asses...

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Gujarat High Court Quashes Cancellation of Revenue Entry in Fragmentation Case — Sale Deed Not Void Ab Initio. Revenue Authorities Cannot Cancel Entries After 17 Years Without Proper Notice and Opportunity of Hearing Under Gujarat Prevention of Fragmentation and Consolidation of Holdings Act, 1947.

The petitioners, Kantibhai Bhagwanbhai Narola and others, purchased agricultural land bearing Revenue Survey No. 651 admeasuring 1 Acre 6 Gunthas and ...

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Bombay High Court Dismisses Borrowers' Writ Petition in Cooperative Society Recovery Case Due to Lack of Bona Fides. Petitioners Failed to Repay Loan or Deposit Amount Under One Time Settlement Despite Recovery Certificate Under Section 101 of Maharashtra Cooperative Societies Act, 1960.

The petitioners, Pravin Laxmanrao Chakole and Dipali Pravin Chakole, were borrowers and members of the New Subhedar Nagari Sahakari Pat Sanstha Ltd., ...

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Bombay High Court Allows Land Acquisition Compensation Revision Applications Due to Delay Condonation and Enhanced Compensation Claims. The court held that delay in filing reference under Section 18 of Land Acquisition Act, 1894 should be condoned and matters remitted for fresh adjudication.

The judgment involves multiple civil revision applications filed by landowners whose lands were acquired for public purposes under the Land Acquisitio...