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Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961.

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the asses...

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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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Gujarat High Court Quashes FIR Against Son and Wife in Land Fraud Case Due to Lack of Specific Allegations. Criminal proceedings under Sections 420, 465, 467, 468, 471, 120B IPC quashed as no prima facie case made out against family members who were not involved in the alleged transaction.

The present application was filed under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) seeking quashment of FIR No.I-11199050220914 of 202...

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Madras High Court Allows Civil Revision Petition Against Trial Court's Failure to Consider Interim Injunction in SARFAESI Act Matter — Jurisdiction of Civil Court Barred Under Section 34 of SARFAESI Act, 2002.

The petitioners, Dr. Jaishith Jebakumar Manuel and Pon Manju Usha, filed a suit (O.S.No.118 of 2025) before the Principal District Munsif, Nagercoil, ...

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Bombay High Court Dismisses Sons' Appeal in Gond Tribal Inheritance Dispute. Daughters of deceased Gond father held entitled to equal share in intestate property under Hindu Succession Act, 1956, as alleged customary exclusion of daughters was not proved.

The case involves a dispute between brothers and sisters belonging to the Gond tribe over the inheritance of their deceased father Bapurao Kodape's pr...

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Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

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SUIT (L) NO. 204 OF 2017.

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