Search Results for "Undervaluation"

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Search Results for "Undervaluation"

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High Court

Bombay High Court Allows Writ Petition Challenging Stamp Duty Reassessment — Prior Agreement Valuation Binding. Sale Deed Executed in Conformity with Assessed Agreement Cannot Be Reopened Under Section 31A of Indian Stamp Act, 1899 (Goa Amendment).

29 Jan 2024

The petitioners, Mr. Sameer Vasudev Morajkar and Mrs. Prithvi B. Dessai, executed a sale deed dated 16.12.2020 in respect of property measuring 1900 s...

High Court

Bombay High Court Allows Writ Petition Challenging Acquisition Order Under Section 269UD(1) of Income Tax Act, 1961 — Petitioner Entitled to Refund of Amount Deposited with Interest as Acquisition Order Set Aside Due to Non-Compliance with Statutory Requirements.

4 May 2022

The petitioner, M/s. Zeal Real Estate Limited (formerly Insat Leasing & Holding Limited), a company registered under the Companies Act, 1956, entered ...

Supreme Court

Supreme Court Upholds CESTAT's Remand Order in Central Excise Valuation Dispute — Evasion of Duty Based on Undervaluation of Plywood/Block Boards. The Court Held That the Adjudicating Authority Must Provide a Reasoned Order After Proper Cross-Examination and Consideration of Evidence, and That the Tribunal's Remand for De Novo Adjudication Was Justified.

19 Aug 2020

The case involves appeals by the Commissioner of Central Excise against orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that...

Supreme Court

Supreme Court Allows Appeal in Partition Suit Execution — Objection to Territorial Jurisdiction Cannot Be Raised in Execution Proceedings Under Section 47 CPC. The Court held that an objection to territorial jurisdiction must be raised at the earliest opportunity in the trial court under Section 21 CPC and cannot be entertained in execution unless lack of inherent jurisdiction appears on the face of the record.

7 Jan 2019

The appeal arose from a judgment of the High Court of Jharkhand which restored an objection under Section 47 CPC filed by the first respondent in exec...

High Court

Bombay High Court Dismisses Suit for Declaration of Trust and Accounts Against Bank in Palm Oil Import Dispute. Consent Decree in Prior Suit Bars Plaintiff from Claiming Sale Proceeds as Trust Property.

12 Mar 2015

The plaintiffs, Bajranglal Anilkumar Jaju and Hitesh Anilkumar Jaju, filed Suit No. 824 of 1980 against The Vyasya Bank Ltd. seeking a declaration tha...

High Court

High Court of Bombay at Goa Quashes Regularisation of Encroachment on Communidade Land in Public Interest Litigation. Administrative Tribunal's Order Regularising Unauthorised Construction by Minister Set Aside for Lack of Jurisdiction and Violation of Communidade Land Protection Laws.

25 Feb 2014

The petitioner, an advocate and public spirited citizen, filed a Public Interest Litigation challenging the order of the Administrative Tribunal (resp...

High Court

Bombay High Court at Goa Quashes Corruption Case Against Customs Officers for Lack of Valid Sanction. Prosecution under Prevention of Corruption Act, 1988 and Indian Penal Code, 1860 fails as prior sanction under Section 197 CrPC and Section 19 of PC Act was mandatory for acts done in discharge of official duty.

29 Aug 2012

The petitioners, nine customs officers, filed a petition under Section 482 of the Code of Criminal Procedure, 1973 and Article 226 of the Constitution...

High Court

Bombay High Court Grants Interim Relief Under Section 9 of Arbitration Act for Enforcement of Consent Award Despite Jurisdictional Challenge. The court held that a party who consents to arbitration without objecting to jurisdiction cannot later challenge the award as a nullity on territorial grounds.

14 Sep 2010

The petitioner, United Spirits Limited, filed an application under Section 9 of the Arbitration and Conciliation Act, 1996, seeking interim reliefs pe...

High Court

Bombay High Court Quashes Pre-emptive Purchase Order Under Section 269UD(1) of Income Tax Act, 1961 for Lack of Comparable Sale Instance and Failure to Establish 15% Undervaluation. The Appropriate Authority's reliance on a non-comparable sale instance and incorrect computation of fair market value rendered the order unsustainable.

25 Nov 2005

The petitioners, owners of an open plot of land in Pune, challenged an order dated February 23, 1995, passed by the Appropriate Authority under Sectio...

High Court

Bombay High Court Quashes Pre-emptive Purchase Order Passed Under Section 269UD of the Income Tax Act Due to Lack of Comparable Sale Instances and Non-Tendering of Apparent Consideration Within Statutory Period. The Court Holds That Once the Basis for Presumed Undervaluation Vanishes, the Order Cannot Stand; Non-Compliance With Section 269UG Mandate Results in Abrogation and Re-Vesting Under Section 269UH.

26 Sep 2005

The writ petition challenged an order dated 21st September 1993 passed by the appropriate authority under Section 269UD(1) of the Income Tax Act, 1961...

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