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High Court of Karnataka Dismisses Appeal Against Arbitral Award in Construction Contract Dispute. Court upholds rejection of claims for additional payment due to lack of evidence and failure to prove that extra work was ordered by the Railways.

The appellant, M/s. N.N. Constructions, a proprietary concern, filed a commercial appeal under Section 37(1)(c) of the Arbitration and Conciliation Ac...

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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Supreme Court Allows Union of India's Appeals in Excise Duty Exemption Withdrawal Case — Doctrine of Promissory Estoppel Cannot Bar Withdrawal of Exemption in Public Interest. Public Interest Overrides Individual Interest When Withdrawal of Tax Exemption Is Based on Health Hazards.

The Supreme Court of India heard three civil appeals filed by the Union of India against judgments of the Sikkim High Court and the Gauhati High Court...

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Bombay High Court Dismisses Review Petition in Customs Duty Exemption Case for Hospital Equipment. Condition of Free Treatment Under Notification No.64/1988-Cus. Must Be Strictly Complied With for Exemption.

The applicant, M/s National Heart Centre & Hypertension Clinic, through its Director Dr. Shashank Bhalchandra Subhedar, imported a Computerized Stress...