Judgements and Orders, Supreme Court and High courts of India

The provisions of Section 236 of the Companies Act, 2013 specifically provides the procedure of acquisition of shares of minority, when a person personally or acting in concert with acquirer, acquires 90% or more issued share capital of the company b

Whether the decision of the Board of Directors to write off the bad debt and operation of bank Account warrants judicial interference in respect of Oppression and Mismanagement of Companies?

Since the CIT(A) has erred in holding that the assessee has not filed the return u/s 139(1) of the I.T. Act and denied the benefit u/s 115BAA of the I.T. Act, we reverse the decision of the CIT(A) on this point. Therefore, hold that the assessee is e

For insurance claim under MVA,1988 in case of driver of a borrowed motor vehicle personal insurance is necessary. A person driving a motor vehicle of his /her friend enters into shoes of the owner of the vehicle and his/her heirs or legal representat

It a well settled fact that experience of a holding company will be considered as experience of subsidiary or vice-versa. If a holding company has experience in a field in which its subsidiary does not has any experience and subsidiary applies along

The Supreme Court set aside the National Consumer Disputes Redressal Commission's order requiring Bajaj Allianz General Insurance to pay Rs. 64 Lakhs by way of compensation to Madhya Pradesh government for wrongful repudiation of a claim of damages t

The Hon'ble Andhra Pradesh High Court in M/S. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax [Writ Petition No.24873 of 2022 dated August 24, 2022] remanded back the matter to the assessing authority, depending upon the r

The CESTAT in Principal Commissioner v. M/s Hira Ferro Alloys Limited [Excise Appeal No. 53531 of 2018 with Excise Miscellaneous Application No. 50363 of 2019 dated September 6, 2022] held that the assessee is entitled to Central Value Added Tax("CEN

The Hon'ble Bombay High Court in DBS Tradelink and advisors Pvt. ltd. v.  The state of Maharashtra and another [Writ petition no.8474 of 2022 dated July 20, 2022] directed the assessing authority to restore the registration of the assessee on the ver

In this case, the Apex Court denied considering "Mosquito Bite" is as an accident. Since it a well-known fact that Mozambique is a malaria prone zone, and one out of three people are suffering from Mosquito Bite and hence Mosquito Bite is not unexpec