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High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

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High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.

The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...

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Bombay High Court Dismisses Petition Challenging Workman Status of General Manager (Research) in Industrial Disputes Act Case. The court held that the nature of duties performed by the employee, not the designation, determines workman status, and the respondent's work was primarily technical and clerical.

The petitioner, M. Visvesvaraya Industrial Research & Development Centre, a nonprofit scientific research organization, challenged an order of the Ind...

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Bombay High Court Dismisses Petition Challenging Settlement Commission Orders in Customs Duty Under-Invoicing Case. Settlement Commission's Rejection of Settlement Application Upheld as Proper Exercise of Discretion Under Section 127H of Customs Act, 1962.

The petitioner, M/s Paul Industries, imported electronic goods during 1995-96 and was issued a show cause notice on 11th June 1999 by the Directorate ...

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Bombay High Court Quashes Detention Order Under COFEPOSA Due to Unexplained Delay Snapping Live Link. Preventive Detention Order Under Section 3(1) of COFEPOSA Act, 1974 Set Aside as Delay Between Last Smuggling Activity and Order Was Unexplained.

The petitioner, a friend of the detenu Joshy Mathew, challenged the detention order dated 3rd May 2004 issued under Section 3(1) of the Conservation o...