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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Allows Revenue's Appeal in Income Tax Deduction Dispute — High Court Exceeded Jurisdiction by Reappraising Factual Findings. Compensation Paid Through Assessee to Former Agents Not Deductible Under Section 10(2)(xv) of Income-tax Act, 1922, as No Overriding Title Established.

The respondent, a subsidiary of Imperial Chemical Industries (London), acted as sole selling agent in India for I.C.I. (Export) Ltd., another subsidia...

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Bombay High Court Quashes CBFC Cuts Imposed on Film on Drug Addiction; Holds Pre-Censorship Must Conform to Article 19(2) Reasonable Restrictions. State's Decision to Delete References to Punjab and Mutilate Content Violates Freedom of Speech Under Article 19(1)(a) of the Constitution.

The first petitioner, a film production company, sought a writ of certiorari to quash the decision of the Central Board of Film Certification (CBFC) w...

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Bombay High Court Upholds Jurisdiction of Civil Court in Possession Dispute Involving Family Members. Section 33 of Maharashtra Rent Control Act, 1999 Held Not to Bar Suit as Tenancy Question Not Directly Arising.

The appeal before the Division Bench of the Bombay High Court arose from an order of a learned Single Judge deciding a preliminary issue of jurisdicti...