Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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The amended petition filed by the Respondent amounted to a fresh petition under the guise of an amendment, as it involved a complete redraft of the original petition with additional grounds and reliefs. The amendments were substantial, including the addition of new reliefs, impleading a new party, and introducing additional acts of oppression. As per the Aurosagar Estates case, such substantial amendments require a formal application, granting the opposing party an opportunity to rebut the proposed changes. However, the impugned order did not adhere to the principles of natural justice by allowing the amended petition without providing the Appellant an opportunity to be heard. Consequently, the appeal was disposed of.
The amended petition filed by the Respondent amounted to a fresh petition under the guise of an amendment, as it involved a complete redraft of the original petition with additional grounds and reliefs. The amendments were substantial, including the addition of new reliefs, impleading a new party, and introducing additional acts of oppression. As per the Aurosagar Estates case, such substantial amendments require a formal application, granting the opposing party an opportunity to rebut the proposed changes. However, the impugned order did not adhere to the principles of natural justice by allowing the amended petition without providing the Appellant an opportunity to be heard. Consequently, the appeal was disposed of.
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