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Bombay High Court Allows Writ Petitions Challenging Service Tax Demand on Construction of Port Services. Services by way of construction of original works pertaining to a port are exempt from service tax under Notification No.25/2012-ST dated 20.06.2012, Entry No.14.

The petitioners, JSW Dharmatar Port Pvt. Ltd. and JSW Jaigarh Port Ltd., are companies engaged in developing and operating ports. In the course of the...

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High Court of Karnataka Dismisses Sons' Revision Against Maintenance Order for Father Under Section 125 CrPC — Sons' Obligation to Maintain Aged Father Upheld. Family Court's Award of Rs.5,000 and Rs.2,500 per Month from Two Sons Held Reasonable.

The present revision petition was filed by two sons, Veerashetty (a lecturer) and Laxmikant (a conductor in KSRTC), challenging the order dated 09.02....

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Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...

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High Court of Madras Considers Interplay of Section 40A(7) and Section 43B for Deduction of Gratuity Provision. The Court Examined Whether Specific Provision Overrides Requirement of Actual Payment, but Final Verdict Not Available in Provided Excerpt.

The case concerned an appeal by the assessee, a manufacturer of specialty chemicals, against the disallowance of a provision for gratuity of Rs.31,24,...

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KAHC010792792011_1

Background: The dispute centered around two agricultural lands in Kenchanahalli village originally owned by one Siddagirigowda. His first wife Thopamm...

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High Court of Karnataka Directs Re-Hearing in PIL on Park Land Encroachment Due to Violation of Natural Justice. Undertakings Recorded for Park Development and Slum Rehabilitation Under Karnataka Slum Areas Act; Review Petitions Allowed, Matter Restored for Fresh Adjudication.

The petitioner, a federation of residents' welfare associations, filed a public interest litigation in 2006 alleging encroachment on approximately 3 a...