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Gujarat High Court Allows Appeal in Motor Accident Claim — Negligence Deduction Set Aside and Compensation Enhanced. Pillion Rider Not Liable for Contributory Negligence; Income Reassessed with Future Prospects Under Motor Vehicles Act, 1988.

The appellant, Vinubhai Dayabhai Pansuriya, was a pillion rider on a motorcycle when a Maruti car driven by respondent no.1 in a rash and negligent ma...

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Supreme Court Holds Customs Duty Payable on Redemption of Confiscated Goods Under Section 125 of Customs Act, 1962 — Interest Under Section 28AB Also Attracts. Redemption fine does not substitute duty; duty and interest are separate liabilities.

The Supreme Court adjudicated two questions arising under the Customs Act, 1962: whether customs duty is payable when confiscated goods are redeemed a...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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High Court of Bombay at Aurangabad Dismisses Appeal by MSRTC in Motor Accident Claim Case — Compensation Award Upheld as Just and Proper. Claimant's Income Assessed at Rs. 3,000 per month and Future Prospects Added at 40% Under Section 166 of Motor Vehicles Act, 1988.

The present appeal was filed by the Divisional Controller, Maharashtra State Road Transport Corporation (MSRTC), challenging the judgment and award da...

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Bombay High Court Dismisses Insurance Company's Appeals in Motor Accident Claims — Negligence of Maruti Van Driver Upheld. Compensation Awarded to Legal Heirs of Deceased Rider and Injured Pillion Riders Under Section 166 of Motor Vehicles Act, 1988.

The case involves three appeals filed by The New India Assurance Co. Ltd. against judgments and awards of the Claims Tribunal, Raigad, in three motor ...

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Bombay High Court Allows Petitioner in Octroi/LBT Levy on Meal Vouchers — Vouchers Not Goods Under Municipal Law. Meal Vouchers Issued Under Payment and Settlement Systems Act, 2007 Are Not Goods for Levy of Octroi or Local Body Tax Under Maharashtra Municipal Corporations Act, 1949.

The Bombay High Court addressed two writ petitions filed by Sodexo SVC India Private Limited challenging the levy of octroi and Local Body Tax (LBT) o...

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Bombay High Court Allows Reference in Favor of Dealer in Sales Tax Case Regarding Packing Materials Used in Exports. Purchase Tax Not Leviable on Packing Materials Sold Along with Exported Goods Under Section 14 of Bombay Sales Tax Act, 1959.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...