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High Court of Karnataka Upholds Service Tax on Restaurant Services as Valid Exercise of Union Legislative Power. Service Tax on Supply of Food and Drinks in Restaurants is Not a Tax on Sale of Goods but a Tax on Service, Falling Under Entry 97 of List I.

The case involves two intra-court appeals filed under Section 4 of the Karnataka High Court Act, challenging a learned Single Judge's common order dat...

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High Court of Karnataka Quashes Reassessment Order and Notice Under Section 148A(d) and 148 of Income Tax Act, 1961 for Lack of Proper Application of Mind. Reassessment Initiated Based on Information from Investigation Wing Without Independent Satisfaction by Assessing Officer.

The petitioner, Mr. Sanath Kumar Murali, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of Karnat...

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Karnataka High Court Upholds Land Tribunal's Order Granting Occupancy Rights to Tenant in Land Reforms Case. The Court held that the Land Tribunal's finding of tenancy based on evidence cannot be interfered with in writ jurisdiction unless perverse.

The appellant, Sri Admar Mutt, represented by its manager, filed a writ appeal against the judgment of a Single Judge of the Karnataka High Court date...

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Bombay High Court Acquits Appellant in Murder Case Due to Lack of Evidence and Unreliable Witnesses. Conviction under Section 302 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Mohd. Ismail Abdul Hadis Maniyar, was convicted by the trial court for the murder of a woman under Section 302 IPC and sentenced to lif...

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Bombay High Court Allows Insurance Company's Appeal in Marine Insurance Claim Dispute, Reduces Compensation. Court holds that the trial court had territorial jurisdiction but reduces the awarded amount due to errors in calculation of damages and interest.

The New India Assurance Co. Ltd. appealed against the judgment and decree dated 30th April 2013 passed by the Civil Judge, Senior Division, Panaji in ...

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High Court of Karnataka Allows Appeal in Income Tax Case — Deletion of Addition for Unexplained Cash Credit and Waiver of Interest Under Sections 234A and 234B of Income Tax Act, 1961. Assessee's Explanation of Gift from Husband Accepted as Satisfactory, No Justification for Levy of Interest.

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ...

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Bombay High Court Modifies Conviction from Section 376(2)(f) to Section 376(1) IPC in Rape of Minor Case — Sentence Reduced to Period Already Served. Victim's Age Above 12 Years Makes Section 376(2)(f) Inapplicable, Minimum Sentence Provision Not Attracted.

The appellant, Shahanawaj Shamsuddin Bhadgaonkar, was convicted by the Adhoc District Judge-2 and Additional Sessions Judge, Kalyan, in Sessions Case ...

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Bombay High Court Allows Suit for Possession Based on Title in Absence of Proof of Tenancy by Defendant. Adverse Possession Claim Fails as Possession of Tenant Becomes Adverse Only After Surrender or Denial of Title.

The case involves a dispute over possession of a property in Kolhapur. The plaintiffs, legal heirs of the original owner Ganpatrao Rashingkar, filed a...