Search Results for "concessional rent"

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Search Results for "concessional rent"

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Supreme Court

Supreme Court Allows State Appeal in Industrial Incentive Dispute — Concessional Electricity Rate Not Available to Existing Enterprises Undergoing Substantial Expansion Under Himachal Pradesh Industrial Policy, 2019. The Court held that Clause 16(a) of the Industrial Policy applies only to new enterprises, and the doctrine of promissory estoppel cannot be invoked to compel the State to provide incentives without an enabling notification.

25 May 2026

The State of Himachal Pradesh and its departments appealed against the High Court's judgment that directed them to provide concessional electricity ra...

High Court

Bombay High Court Dismisses Petition by MSRTC Challenging Industrial Court Order Setting Aside Rent Recovery. Corporation Failed to Follow Proper Procedure Before Recovering Non-Concessional Rent from Employee Who Continued to Occupy Quarter After Transfer.

21 Jun 2019

The petitioner, Divisional Controller of Maharashtra State Road Transport Corporation, challenged the judgment of the Industrial Court dated 06.01.200...

Supreme Court

Taxation Provisions: Section 17(2)(viii) and Rule 3(7)(i) of Income Tax Act. Navigating the Boundaries of Legislative Delegation and Ensuring Equity in Taxation

7 May 2024

Income Tax Act, 1961 - Sections 17(2)(viii) and Rule 3(7)(i) - Constitutionality - Taxation of Fringe Benefits or Amenities - Essential Legislative Fu...

High Court

Bombay High Court Allows Petition Against Customs for Demurrage Charges Due to Delay in Assessment. Customs Department Directed to Bear Warehousing Charges for Inordinate Delay in Finalising Assessment of Imported Goods.

28 Oct 2005

The petitioner, Apollo Paper Mills Ltd., imported second-hand machinery from the UK in 1995 to set up a paper manufacturing unit in Gujarat, seeking c...

High Court

Bombay High Court Dismisses Revision Against Eviction Decree in Lease Dispute — Lease Not Renewed After Expiry, Tenancy Not Protected Under Rent Act. The court held that a lessee continuing in possession after lease expiry without renewal is not a tenant under the Maharashtra Rent Control Act, 1999, and is liable to vacate.

23 Apr 2015

The case involves a civil revision application challenging concurrent eviction decrees passed by the Small Causes Court and its Appeal Bench. The prop...

High Court

Bombay High Court Dismisses Petition Challenging Industrial Tribunal Award — Charitable Trust Held to be 'Industry' Under Section 2(j) of Industrial Disputes Act, 1947. The court found that the trust's systematic and organized activities for employee benefit fall within the definition of industry, affirming the tribunal's jurisdiction.

12 Dec 2025

The petitioner, Seth Motishaw Lalbaug Jain Charities, a charitable trust, filed a writ petition challenging an award passed by the Industrial Tribunal...

High Court

Bombay High Court Upholds Revenue Expenditure Classification for Technical Consultancy and Labour Housing in Income Tax Reference. Payments for feasibility studies and labour welfare held deductible as revenue expenditure under Income Tax Act, 1961.

11 Feb 2016

The case pertains to an income tax reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the Revenue department. The assessee...

High Court

Bombay High Court Upholds Constitutional Validity of Tax on Medical Reimbursement Above Rs.15,000 as Perquisite Under Section 17(2) of Income Tax Act, 1961. Medical reimbursement exceeding Rs.15,000 per annum treated as taxable perquisite is not arbitrary or discriminatory and does not violate Articles 14 or 21 of the Constitution.

13 Nov 2006

The judgment concerns three writ petitions filed by bank employees' associations and an individual officer challenging the constitutional validity of ...

High Court

Bombay High Court Allows Revenue Appeal in Income Tax Case — Cost of Repair/Reconstruction of Tenanted Premises Held Capital in Nature. The court held that the contribution of Rs.1.50 Crores by the tenant-assessee for repair/restoration of the building was capital expenditure, not allowable as revenue deduction under Section 30(a)(i) of the Income Tax Act, 1961.

30 Jan 2012

The case involves an appeal by the Revenue against the order of the Income Tax Appellate Tribunal which allowed the assessee's claim for deduction of ...

High Court

Bombay High Court Extends Time for Payment Under Section 148 CPC Despite Plaintiff's Objection in Consent Decree Default Case. Court holds that Section 148 CPC empowers the court to extend time for payment in a consent decree for reasonable cause, even without the consent of the decree-holder.

30 Aug 2016

The case arises from a Notice of Motion filed by the Defendants (Applicants) to set aside an ex parte decree dated 19 December 2012 in Summary Suit No...

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