Search Results for "retrospective valuation"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Enhances Child Maintenance and Grants Interim Medical Maintenance ...
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Search Results for "retrospective valuation"

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High Court

Karnataka High Court Allows Appeal in Income Tax Reassessment Case — Reassessment Invalid When Original Reasons Do Not Survive and Additions Made on New Grounds Without Proper Notice. The court held that under Section 147 of the Income Tax Act, 1961, the Assessing Officer cannot make additions on grounds different from those recorded in the Section 148 notice if the original reasons fail.

1 Jul 2015

The appellant, Sri N Govindaraju, an individual assessee with income from house property, transport business, capital gains, and other sources, filed ...

High Court

Bombay High Court Decides Appeal Regarding Retrospective Reassessment of Property Tax Under Mumbai Municipal Corporation Act, 1888. Single Judge had Quashed Orders and Demands Reassessing Rateable Value from 1-4-2000.

27 Mar 2006

The Municipal Corporation of Greater Mumbai issued special notices in 2001 and 2002 reassessing the rateable value of Dalamal Tower Premises Co-operat...

High Court

High Court of Karnataka Interprets Scope of Tribunal's Power Under Section 254 of Income Tax Act in Buy-Back Dividend Tax Case. The Court Re-Formulates the Question of Law to Determine Whether the Tribunal Can Direct Fresh Enquiry on Aspects Not Previously Investigated, Potentially Enhancing Tax Liability.

23 Jul 2018

The appeal arose from an order of the Income Tax Appellate Tribunal, Bangalore Bench, in relation to Assessment Year 2011-12. The appellant, an Indian...

High Court

High Court of Judicature at Bombay Partly Allows State Appeals Against Reference Court Awards in Land Acquisition Cases — Upheld Market Value Based on Proximate Sale Instances and Interest from Date of Dispossession, but Set Aside Injurious Affection Compensation. The Court held that in absence of evidence of damage, compensation for waterlogging cannot be granted, and that non-payment of rental compensation justified interest from date of prior possession.

1 Jul 2011

The appeals arose from four land acquisition references under the Land Acquisition Act, 1894, concerning lands in village Satmane, Taluka Malegaon, Di...

Supreme Court

Supreme Court Upholds Preliminary Objection and Dismisses Appeal of Pre-emptors in Punjab Pre-emption Act Case. Retrospective Amendment of Section 31 by Punjab Act 10 of 1960 Bars Pre-emption Decree for Proprietors, Following Ram Swarup v. Munshi.

28 Aug 1969

The appeal before the Supreme Court arose out of two consolidated suits for pre-emption filed after a sale of agricultural land in June 1957. The appe...

Supreme Court

Supreme Court Allows Union of India's Appeals in Excise Incentive Withdrawal Case — Policy Change Upheld as Prospective and in Public Interest. The Court held that the impugned notification was not retrospective and promissory estoppel did not bar the government from modifying the incentive scheme for Kutch industries.

1 Jan 2020

The Supreme Court allowed the appeals filed by the Union of India against the common judgment of the Gujarat High Court, which had quashed Notificatio...

Supreme Court

Supreme Court Upholds Validity of Section 29A of the Insolvency and Bankruptcy Code, 2016, Disqualifying Related Parties of Corporate Debtors from Submitting Resolution Plans. The Court holds that the disqualification under Section 29A(c) applies to persons acting jointly or in concert with a disqualified person, and that the provision is not retrospective in operation.

3 Oct 2024

The Supreme Court of India delivered a landmark judgment on the interpretation and validity of Section 29A of the Insolvency and Bankruptcy Code, 2016...

High Court

Bombay High Court Allows Appeal in Civil Suit Valuation Dispute — Amendment Act Retrospectively Bars Jurisdiction of Civil Judge Senior Division Over Suits Valued Above Rs. 5 Lakhs. The court held that Section 26A of the Goa Civil Courts Act, 1965, as amended in 2004, applies retrospectively to pending suits and requires transfer to the District Court.

24 Mar 2005

The appellant, The Corlim Education Society, was defendant No.1 in Special Civil Suit No.137/1991/A filed by respondent No.1, Shri Nicolou M. Dias, in...

Supreme Court

Supreme Court Allows Union of India's Appeal Against Interim Restraint in Black Money Act Prosecution. High Court Erred in Holding That Notification Under Section 86(1) Made the Act Retrospective; Act Applies Prospectively From Assessment Year 2016-17.

1 Jan 2019

The Supreme Court heard an appeal by the Union of India against an interim order of the Delhi High Court that restrained the authorities from taking a...

High Court

Bombay High Court Upholds Lease Rent Revision Based on Ready Reckoner Rates for Housing Societies in Bandra. Court holds that linkage of lease rent to land value is not per se prohibited and the Government Resolutions of 2006, 2012, and 2018 are constitutionally valid.

10 Jul 2024

The Bombay High Court, in a batch of writ petitions, upheld the constitutional validity of Government Resolutions (GRs) dated 29th May 2006, 12th Dece...

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