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Bombay High Court Dismisses Husband's Application for Perjury Proceedings Against Wife in Family Court Appeal. False statements in pleadings alone do not warrant prosecution under Section 340 Cr.P.C. without proof of intentional falsehood and necessity for prosecution.

The applicant, Dr. Santosh Chandrashekar Shetty (husband), filed a Civil Application under Section 340 of the Code of Criminal Procedure, 1973, seekin...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Due to No Substantial Question of Law. Consequential Assessment Order Becomes Non-Est After Section 263 Order is Quashed and Upheld.

The Commissioner of Income Tax-II filed an appeal under section 260A of the Income Tax Act, 1961, challenging an order of the Income Tax Appellate Tri...

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High Court Dismisses Appeal in Partition Suit, Upholding Trial Court's Decree Granting Share in Joint Family Property Under Hindu Law and CPC

The High Court dismissed an appeal filed by defendant No.4 against a trial Court decree granting the plaintiff a 1/5th share in suit item No.5 in a pa...

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Gujarat High Court Quashes Assessment Order for Deceased Assessee Due to Violation of Natural Justice — Notice Issued to Dead Person Invalid. Legal Heir Not Given Opportunity of Hearing Before Final Assessment Under Section 144 of Income Tax Act, 1961.

The petitioner, Deepak Ashokkumar Soni, is the son and legal heir of late Ashokkumar Harakhchand Soni, who died on 15.03.2024. The petitioner applied ...

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Supreme Court Dismisses Building Contractors' Appeals Against Purchase Tax Assessment Under M.P. Sales Tax Act. Notice Period Directory, Contractors Held 'Dealers', and Consumption of Materials in Construction Attracts Purchase Tax Under Section 7.

The appellants, a firm of building contractors registered as dealers under the Madhya Pradesh General Sales Tax Act, 1958, purchased taxable building ...

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Bombay High Court Allows Writ Petition Challenging Rejection of Exemption for Warehousing of Tea as Agricultural Produce under GST. Tea stored in 50 kg bags after standard processing is 'agricultural produce' eligible for exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

The petitioner, Nutan Warehousing Company Pvt. Ltd., is a company incorporated under the Companies Act, 1956, engaged in the business of warehousing, ...

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Bombay High Court Dismisses Writ Petition Challenging Property Tax Levy by Panvel Municipal Corporation on Kharghar Node. Petitioners Lacked Locus Standi and Failed to Exhaust Statutory Remedy of Appeal Under Section 406 of Maharashtra Municipal Corporation Act, 1949.

The petitioners, Kharghar Co-op. Housing Societies Federation and an individual resident, filed a writ petition under Article 226 of the Constitution ...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — No Substantial Question of Law Arises. Deduction under Section 48(1) and Section 54EC of Income Tax Act, 1961 Allowed as Payments to Sisters and Nieces Were Cost of Acquisition and Investment in REC Bonds Was Valid.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITA...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — No Substantial Question of Law Arises. Deduction under Section 48(1) and Section 54EC of Income Tax Act, 1961 upheld as payments to sisters and nieces were for clearing overriding title and investment in REC bonds was within time.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT...