Search Results for "Demand notice"

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"Faceless Tax Assessments: Bombay High Court Quashes Order Violating Natural Justice" Ensuring procedural compliance under Section 144B of the Income Tax Act.

The legality of an income tax assessment order passed in violation of Section 144B of the Income Tax Act, 1961. The Bombay High Court held the order t...

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"Bombay High Court Dismisses B.V. Jewels' Plea, Upholds Interest Demand on Customs Liability" "Customs Act’s interest provisions reaffirmed; liabilities clarified."

Acts and Sections Discussed: Customs Act, 1962: Section 18(3): Interest on final/re-assessment orders. Section 28: Recovery of duties not levie...

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Electricity Supply and Minimum Guarantee Charges: A Legal Assessment of Limitation and Demand Rights. Clarifying liability and estoppel in power supply disputes under evolving electricity laws.

This Supreme Court judgment addresses whether a utility company can demand charges for minimum guaranteed electricity consumption when such a demand w...

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Bombay High Court Quashes Stamp Duty Demand in Auction Case. Court clarifies that market value determined in judicial auctions cannot be independently reassessed by stamp authorities.

The Bombay High Court has quashed a demand notice issued for deficit stamp duty and penalty. The Court held that where a property is sold under a cour...

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Reversal of Eviction Decree: Examining Rent Arrears and Bonafide Requirement under the Maharashtra Rent Control Act (MRC Act), 1999.

The Bombay High Court filed by the plaintiffs challenging the Appellate Bench's decision which reversed the eviction decree passed by the Small Causes...

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Supreme Court Clarifies Legality of Advertisement Royalty Charged by Patna Municipal Corporation. The Court upholds Patna Municipal Corporation's right to charge royalty on advertisements but nullifies penalties without legislative backing.

The Supreme Court examined the legality of levying charges on advertisements. The Court distinguished between "royalty" and "tax," ruling that the dem...

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"High Court Bombay Affirms Eviction Over Rent Default, Unauthorized Subletting, and Bonafide Requirement" "In a landmark decision, the Bombay High Court resolves a prolonged landlord-tenant dispute concerning non-payment of rent, unauthorized subletting, and the landlord's bonafide need for the premises."

The Bombay High Court, through a detailed analysis of tenant-landlord relations under the Maharashtra Rent Control Act, 1999, upheld the eviction of t...

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Demand for Tax Dues Prior to Acquisition Quashed Under IBC Provisions. Bombay High Court rules that tax dues from before the acquisition of a company under the Insolvency and Bankruptcy Code (IBC) cannot be recovered from the buyer of the assets during liquidation proceedings.

The petitioner, sought to quash demand notices issued by the Gram Panchayat, Gowari, seeking recovery of outstanding tax dues pertaining to the period...

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"Cheque Bounce Case Acquitted Due to Non-Compliance with Notice Period" "Failure to comply with statutory time frame leads to acquittal under Negotiable Instruments Act."

The High Court of Bombay at Goa, presided over by Justice Bharat P. Deshpande, addressed the issue of compliance with Section 138(1)(b) of the Negotia...