SC: Suit Alleging Coercion or Undue Influence Cannot be Rejected under Order VII Rule 11 CPC  ||  Cal HC: Once ED Attachment is Confirmed, Challenge Becomes Academic; PMLA Remedy Must be Pursued  ||  MP HC: Pen-Drive Evidence Cannot be Introduced At a Late Trial Stage Without Proof or Relevance  ||  Calcutta HC: Employee Can't be Stopped From Joining Rival Post-Resignation; Trade Secrets Protected  ||  Calcutta HC: Banks Must Provide Forensic Audit Report Before Calling an Account Fraudulent  ||  Del HC: Woman Cannot Demand Re-Entry to Abandoned Matrimonial Home if Alternate Accommodation Exists  ||  Calcutta HC: Land Acquisition For Industrial Park is Public Purpose; Leasing to Industry is Valid  ||  Patna HC: PwD Recruitment Must Comply With RPwD Act; Executive Resolutions Cannot Override the Law  ||  Madras HC: Individuals Facing Criminal Trial Must Get Court Permission Even to Renew Passports  ||  Calcutta HC: Demolition Orders Cannot be Challenged under Article 226 if a Statutory Appeal Exists    

Search Results for Tag : Section 54

News

Supreme Court: A Sale Cannot be Said to be a Contract(15.10.2024)

SC has observed that though an agreement to sell is a contract of sale, going by its definition under Section 54 of TPA, a sale cannot be said to be a.....

Tags : Supreme Court, Agreement to Sell, Section 54



ITAT, Pune: Exemption of Capital Gain u/s 54F not available for Purchase of Office Premises(11.04.2022)

Income Tax Appellate Tribunal, Pune has observed that the exemption of capital gain under section 54F of the Income Tax Act, 1961 is unavailable if th.....

Tags : Income Tax Appellate Tribunal, capital gain, section 54F of the Income Tax Act, 1961, sale consideration



ITAT, Bangalore Allows Capital Gain Exemption Since Sale Deed was Registered Within Given Time(18.04.2022)

Income Tax Appellate Tribunal, Bangalore has observed that the date of completion of construction of new property is immaterial to allow exemption und.....

Tags : Income Tax Appellate Tribunal, section 54F, Income Tax Act, 1961, statutory period



NCLAT: When S. 54C App. is Filed 14 Days after S.7 Application, the Latter should be Decided First(12.02.2025)

NCLAT New Delhi bench has held that as per section 11A(3) of IBC, application under Section 7 must be decided first when application under section 54C.....

Tags : NCLAT New Delhi, Section 54C, IBC



Gujarat HC Allows GST Refund to Service Recipient Who Borne Tax Burden(09.05.2022)

Gujarat High Court has ruled that, as per Section 54 of the Central Goods and Services Tax Act, 2017 a claim of refund may be made directly by the rec.....

Tags : Gujarat High Court, Section 54, Central Goods and Services Tax Act, 2017, tax



NCLT: Dissolution under IBC Can’t Be Used to Frustrate Ongoing Criminal Prosecution under PMLA(07.07.2025)

The NCLT, while rejecting an application u/s 54 of IBC, has observed that "dissolution under Section 54 of the IBC results in the Corporate Debtor cea.....

Tags : NCLT, PMLA, Section 54 of the IBC



ITAT: Purchase of Land before Sale of Capital Asset ineligible for Deduction(10.05.2019)

Income Tax Appellate Tribunal (ITAT) has held that the capital gain exemption under Section 54 of the Income Tax Act, 1961 cannot be availed in case o.....

Tags : Income Tax Appellate Tribunal, Section 54, Income Tax Act, 1961



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