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Supreme Court Upholds Validity of Excise Duty on Rubber Users Under the Rubber Act, 1947. Levy Valid as Excise Duty on Production Can Be Collected from Users and Act Contains Sufficient Policy Guidance Against Excessive Delegation.

The case involved a challenge by Jullundur Rubber Goods Manufacturers’ Association, an association of rubber chappal manufacturers in Jullundur, Pun...

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WRIT PETITION NOS. 4564, 4565

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Bombay High Court Dismisses Revenue's Appeal in TDS Classification Dispute. Storage Charges for Hiring Tanks Held to Be 'Work' Under Section 194C, Not 'Rent' Under Section 194I of Income Tax Act, 1961.

The case involves two appeals by the Commissioner of Income Tax (TDS) against a common order of the Income Tax Appellate Tribunal (ITAT) regarding the...

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Bombay High Court Directs Revenue Authorities to Consider Petitioners' Applications for NA Permission and Mutation in Land Revenue Matter. Writ of mandamus issued to Collector and Talathi to process applications under Maharashtra Land Revenue Code, 1966.

The petitioners, claiming to be owners of land bearing Old Survey No.447, New Survey No.142, Hissa No.4 admeasuring 4310 sq.meters at village Navghar,...

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Gujarat High Court Upholds Acquittal in Corruption Case Due to Lack of Credible Evidence and Procedural Lapses. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d), 13(2) of Prevention of Corruption Act, 1988.

The State of Gujarat filed an appeal under Section 378(1) of the Code of Criminal Procedure, 1973 against the judgment and order of acquittal dated 28...

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High Court of Karnataka Allows Appeal in Income Tax Case — Capital Gain Not Included in Book Profit Under Section 115JB. Income from capital gain on sale of land held as investment cannot be included in book profit for MAT purposes under Section 115JB of the Income Tax Act, 1961.

The appeal was filed by Sri Hariram Hotels (P) Ltd. against the order of the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, relating to the as...