Judgements and Orders, Supreme Court and High courts of India

These appeals arise from the order dated 30.3.2004 of the Madras High Court in WP No. 2198/2003 filed by the President of Madras Bar Association (MBA for short) challenging the constitutional validity of Chapters 1B and 1C of the Companies Act, 1956(

Bye-laws have not been examined by the Assessing Officer or Bye-laws were not produced before the Assessing Officer - the assessee is not entitled to claim benefit of deduction under Section 80P(2)(a)(vi) of the Act- – matter remanded.

A short question which arises for determination in this civil appeal is – whether the Income Tax Appellate Tribunal was, on the facts and circumstances of this case, justified in upholding the order of the Commissioner of Income Tax (Appeals) directi

The Supreme Court has ruled that a husband or wife is not entitled to divorce if it is proved that one deserted the other due to constant torture or harassment.

The Company Law Board, by its order dated April 16,2009, inter alia, admitted a composite petition filed by the respondents under sections 111A, 235(2), 250(3), 397 and 398 read with sections 402, 403 and 408 of the Companies

Brief Facts: The petitioner company sought the sanction of the court to a scheme of amalgamation by which a 75% subsidiary was to be merged with it. The scheme was approved by the majority of the equity share holders, all of the secured creditors and

Period of limitation should be seen from the date revised order which also should be reised

That the capital gains arise from the sale of house property can be invested in two flats & can claim the exemption u/s 54.

Tax dept says Central excise refund should be taxed because it is a benefit derived from a government scheme and is distinct from profit derived from industrial activity

It is an admitted fact that the property of the assessee-trust was in a dilapidated condition and would not earn income to carry out the objects of the trust. For the purpose of carrying out the objects of the trust, it has become necessary to demoli