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Supreme Court Allows Appeal and Acquits Abettor in Bribery Case Because Principal Offender Was Acquitted. Conviction for Abetment Under Section 165A of the Indian Penal Code Not Maintainable After Acquittal of Public Servant Under Section 161.

The case arose from a special leave appeal against a judgment of the Assam High Court that confirmed the appellant's conviction for abetment of briber...

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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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Bombay High Court Acquits Appellants in Corruption Case Due to Failed Trap and Lack of Demand Proof. Conviction under Section 7 of Prevention of Corruption Act, 1988 set aside as initial demand was not corroborated and trap failed.

The case involves an appeal against conviction under Section 7 of the Prevention of Corruption Act, 1988. The appellants, clerks at Pune Municipal Cor...

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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Bombay High Court Quashes GST Provisional Attachment Order for Violation of Natural Justice. Attachment of Bank Accounts and Property Without Prior Hearing Held Invalid Under Section 79(1)(c) of CGST Act, 2017.

The petitioner, Navin Vishwanathan, proprietor of M/s. Oriental Facility, filed a writ petition under Articles 226 and 300A of the Constitution of Ind...

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Special Court Convicts Broker and Beneficiaries in BMC Bank Securities Fraud; Acquits Employees and Other Brokers. Broker Held Liable for Dishonest Receipt of Stolen Property Under Section 411 IPC, While Beneficiaries Convicted of Cheating Under Section 420 IPC.

The case involved a criminal trial before the Special Court under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 19...