Search Results for "Section 9"

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Search Results for "Section 9"

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Supreme Court

Supreme Court Upholds Reassessment Notice Against NDTV in Income Tax Case Due to Failure to Disclose Material Facts. The Court held that the revenue had valid reason to believe that income had escaped assessment based on findings of sham transactions with subsidiaries under Section 147 of the Income Tax Act, 1961.

3 Apr 2020

The appellant, New Delhi Television Limited (NDTV), an Indian company, filed a return for assessment year 2008-09 declaring a loss. The return was pro...

Supreme Court

Supreme Court Allows Appeal in Part, Sets Aside Rajya Sabha Election Due to Improper Reception of Vote by Disqualified MLA. Disqualification under Section 8(3) of Representation of People Act, 1951 takes effect from date of conviction, not from start of day, but vote cast before conviction is valid; however, improper reception of vote at counting renders election void.

17 Jan 2020

The case involves an appeal against the dismissal of an election petition challenging the election of Dhiraj Prasad Sahu to the Rajya Sabha from Jhark...

Supreme Court

Supreme Court Allows Tenant's Appeal in Rent Control Vacancy Dispute — Revision Against Vacancy Order Held Maintainable Despite Earlier Writ Dismissal. The Court held that an order notifying vacancy is only a step in the process of allotment and can be challenged along with the final order under Section 18 of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972.

1 Jan 2020

The appeal arises from a rent control dispute concerning House No.61/8, Ground Floor, Green Pasture View, Landhour Bazar, Mussoorie. Rashid Ahmed was ...

Supreme Court

Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.

1 Jan 2020

The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...

Supreme Court

Supreme Court Allows Appeals in Food Adulteration Case: Remand Order Set Aside for Violation of Natural Justice. High Court's order setting aside conviction and ordering retrial against company without notice violates Section 401(2) CrPC.

1 Jan 2020

The Supreme Court allowed two appeals arising from a High Court order that set aside the conviction of a nominated officer of Hindustan Unilever Limit...

Supreme Court

Supreme Court Allows Builder's Appeals in Consumer Cases, Sets Aside Refund Order. Clause 11.4 of Builder-Buyer Agreement Limits Developer's Liability to Refund Only if Agreement is Terminated; Allottees Not Entitled to Refund Without Termination.

1 Jan 2020

The appeals arise from a common judgment of the National Consumer Disputes Redressal Commission (NCDRC) in ten consumer cases filed by allottees again...

Supreme Court

Supreme Court Restores Concurrent Findings of Fraud in Property Dispute Between Siblings — General Power of Attorney and Sale Deeds Set Aside as Void. The court held that the plaintiff had sufficiently proved fraud by preponderance of probabilities, and the High Court erred in reversing the concurrent findings without establishing perversity.

1 Jan 2020

The dispute arose between the plaintiff, Joginder Kaur (since deceased, represented by her daughter Nirmal Gill), and her step-brothers and step-siste...

Supreme Court

Supreme Court Allows Appeals by Third-Party Purchasers Against Decree Affecting Their Possession: Leave to Appeal Granted as Sale Deed Holders Are 'Persons Aggrieved' Under Section 96 CPC. The Court held that the High Court erred in rejecting the application for leave to appeal, as the trial court's decree directly prejudiced the appellants' rights and interests.

1 Jan 2020

The case involves appeals by third-party purchasers (appellants) who purchased sites from the General Power of Attorney holders of the original owners...

Supreme Court

Supreme Court Allows Appeal in Arbitration Enforcement Case — Upholds Arbitral Award Despite Conflicting Jurisdiction Clauses. Court Holds That Where Multiple Agreements Contain Different Arbitration Clauses, a Common Arbitrator Can Be Appointed with Consent, and the Award Is Not Liable to Be Set Aside Under Section 34 of the Arbitration and Conciliation Act, 1996.

1 Jan 2020

The dispute arose between Quippo Construction Equipment Ltd. (appellant) and Janardan Nirman Pvt. Ltd. (respondent) concerning four agreements for hir...

Supreme Court

Supreme Court Allows Appeal of Taxpayer Against Non-Processing of Income Tax Returns and Refund Claims. Mandamus Issued to Process Returns Under Section 143(1) Within Four Weeks, Subject to Section 143(1D) and Section 241A of the Income Tax Act, 1961.

1 Jan 2020

The appellant, Vodafone Idea Ltd. (formerly Vodafone Mobile Services Ltd), is a telecommunications company that filed income tax returns for Assessmen...

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