Search Results for "Time Limitation"

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Supreme Court Reverses High Court Order Permitting Counter-Claim in Property Dispute -- Counter-Claim After Issues Framed and Against Co-Defendant Held Not Maintainable Under CPC

The Supreme Court reversed the High Court of Gujarat's order that permitted defendant no. 2 to amend his written statement and file a counter-claim in...

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High Court Dismisses Manufacturer's Appeals in Central Excise Classification Dispute. Classification of Benzene and Toluene Based on Purity Under Central Excise Tariff Act, 1985 and Procedural Compliance Under Central Excise Rules, 1944 Were Upheld by Tribunal.

The appeals arose from a common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning classification and duty demands on...

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High Court Quashes Deficit Stamp Duty Demand on Deemed Conveyance After 20-Year Delay. Maharashtra Co-operative Housing Society Succeeds in Writ Petition; Stamp Duty Demand Set Aside

The judgment emphasized that demands for deficit stamp duty are subject to a statutory time limitation under Section 53A of the Maharashtra Stamp Act....

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Supreme Court Upholds Revenue in Income Tax Act Limitation Dispute Over Block Assessment. Limitation period for block assessment under Section 158BE commences from date of last Panchnama drawn, not date of last authorization, as per Explanation 2 to Section 158BE of Income Tax Act, 1961.

The dispute arose from block assessment orders passed under the Income Tax Act, 1961, following search operations. The assessees challenged the assess...