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Bombay High Court Holds Reopening Beyond Four Years Requires Specific Disclosure Failure. General Statement of Non-Disclosure Not Sufficient Under Proviso to Section 147 Income Tax Act, 1961.

The petitioner, a real estate developer, challenged a notice dated 27/03/2019 issued under Section 148 of the Income Tax Act, 1961 for reopening the a...

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High Court of Kerala Examines Complainant's Appeal Against Acquittal in Negotiable Instruments Act Case. Court Assesses Whether Trial Court Erred in Denying Presumptions Under Sections 118 and 139 NI Act Where Accused Admitted Signature and Part Liability.

The appeal arose from a prosecution under Section 138 of the Negotiable Instruments Act, 1881 initiated by the complainant, D. Chandran, against the a...

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Bombay High Court Quashes Income Tax Reopening Notice Under Section 148 Due to Lack of Tangible Material and Failure to Disclose After Four Years. Reassessment Notice Based on Audit Objections and Mere Change of Opinion Barred by Proviso to Section 147 of Income Tax Act, 1961.

The writ petition arose from reassessment proceedings initiated against the petitioner company for Assessment Year 2012-2013. The petitioner filed its...

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Bombay High Court Hears Suit for Specific Performance of Contract for Sale of Property at Bandra, Mumbai. Contractual Dispute Centers on Vendor's Obligation to Provide Vacant Possession and Marketable Title, and Validity of Sale of Minor's Share Without Court Permission.

Background: The suit pertains to a contract for sale of freehold land and structure at Bandra, Mumbai, entered into on 26 June 1993 between the plaint...

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Bombay High Court Considers Transfer of Criminal Cases Under Sections 482 and 407 of Cr.P.C. Accused Challenged Territorial Jurisdiction of Courts Outside Mumbai Alleging Offences Committed in Mumbai Under Section 181(4) of Cr.P.C.

The matter concerned nine criminal applications filed under Sections 482 and 407 of the Code of Criminal Procedure, 1973 seeking transfer of multiple ...