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Madras High Court Allows Revenue's Appeal on Retrospective Registration Under Section 12AA of Income Tax Act, 1961 — Tribunal's Retrospective Grant Set Aside. Registration Under Section 12AA Can Only Be Prospective from Date of Application, Not Retrospective.

The case involves an appeal by the Commissioner of Income Tax, Chennai against the order of the Income Tax Appellate Tribunal (ITAT) dated 09.08.2011....

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Madras High Court Dismisses Retired Employee's Writ Petition for Retrospective Grade Benefits Due to Delay and Laches. Delay of 16 Years from Retirement and Acceptance of Earlier Grade Assignments Precluded Claim for Revision Under Article 226 of the Constitution of India.

The writ petitioner, a retired Senior Bailiff, joined judicial service as Dalayat in 1971 and was regularised in 1973. He was granted Selection Grade ...

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Bombay High Court Dismisses Management's Writ Petition for 20% Grant-in-Aid to Primary School. Claim for Retrospective Grant-in-Aid from 2010-2011 Rejected Because Teachers Were Unapproved at Evaluation, Attracting Clause-5 of Government Resolution dated 08-11-2000.

The dispute concerned a writ petition filed by an educational institution and its primary school against the State of Maharashtra and education author...

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Bombay High Court Allows Petition Challenging Retrospective Levy of Supervision Costs Under Bombay Prohibition Act. Retrospective Recovery of Supervision Costs from Liquor Licensee Quashed as Without Statutory Authority Under Section 58A of Bombay Prohibition Act, 1949.

The petitioner, M/s. Vidarbha Liquor Corporation, a partnership firm holding a liquor license, challenged the retrospective levy and recovery of super...

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Supreme Court Allows IFCI's Appeal Against Retirees' Claim for Enhanced Pension Under VRS-2008. Voluntary Retirement Scheme's Full and Final Settlement Clause Bars Subsequent Claims for Pay Revision Benefits.

The dispute pertains to thirty-one employees of IFCI who voluntarily retired under the Voluntary Retirement Scheme of 2008 (VRS-2008) on 1 February 20...

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Supreme Court Dismisses Income-Tax Officer's Appeal, Affirming That Notice Under Section 148 of Income-tax Act, 1961 Could Not Be Issued as Right to Reopen Under Section 34 of Income-tax Act, 1922 Was Barred. Section 297(2)(d)(ii) of 1961 Act Does Not Revive Time-Barred Reassessment Powers.

The case involved an income-tax reassessment dispute arising under the Income-tax Act, 1922 and the Income-tax Act, 1961. The respondent, an assessee,...