Court notes and holds that whether corporate death of an entity upon amalgamation per se invalidates an assessment order ordinarily cannot be determined on a bare application of Section 481 of the Companies Act, 1956 (and its equivalent in the 2013 Act), but would depend on the terms of the amalgamation and the facts of each case.
CTI Future Corporation Vs Ducgiang Chemical And Detergent Powder Joint Stock Company (Karnataka High Court) The arbitral award being an international commercial arbitral award is not in dispute, the award being rendered in Singapore is not in dispute, the enforceability of the said award in India is not in dispute in view of the notification […]
National Restaurant Association of India (‘NRAI’) Vs Zomato Limited d (‘Zomato’) (Competition Commission of India) Commission is of the view that there exists a prima facie case with respect to some of the conduct of Zomato and Swiggy, which requires an investigation by the Director General (‘DG’), to determine whether the conduct of the OPs […]
Sagar Ratna Restaurants Pvt. Ltd. Vs ACIT (ITAT Delhi) It is evident, by virtue of an agreement entered in June 2011, assessee acquired a restaurant in the name and style of Sagar Ratna. As per the terms of the agreement, the transferor had transferred all its rights, copyrights, trademarks etc. in respect of the restaurant […]
Nanjappa Vs State By Chikkajala Police Station (Karnataka High Court) (ii) The following guidelines are given to the registry and also to the District Courts all over the State to evolve mechanism with modern technology to curb the practice of fraud on the Court and verify every application for being filed for regular or anticipatory […]
Merely because the assessee had filed a letter on 21.03.2016 surrendering its registration u/s 12A or giving its benefit of section 11, does not mean that from the date of the letter, the jurisdiction of the AO automatically got changed.
Q. 1 I have Enroled for Aadhaar number but I am yet to receive the Aadhaar number, Can I still file my Income tax return? Ans. Yes, you can quote the EID number mentioned on Acknowledgement/ EID slip provided by the enrolment centre at the time of enrolment while filing the Income Tax return. Q.2 […]
DCIT Vs Satya Prakash Gupta (ITAT Delhi) We have heard the rival submissions, perused the relevant findings given in the impugned orders as well as material referred to before us during the course of hearing. We have already discussed the facts and material herein above, however in a succinct manner the facts and issues relevant for […]
Satara District Bar Association Satara Vs State of Maharashtra (Bombay High Court) There is certainly an element of confidentiality in the notings by Judges of any Committee of this Court. There is also very good reason why such notings should not in fact ever be disclosed or allowed to be disclosed. Whether or not this […]
Sporta Technologies Pvt. Ltd Vs Unfading OPC Private Limited (Delhi High Court) It is averred in the plaint that Plaintiffs are a hugely popular and well-known fantasy sports platform launched in 2012 and are the official fantasy sports partner of the International Council of Cricket (ICC), The Campeonato Nacional de Liga de Premiera Division (La […]
