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High Court of Karnataka Dismisses Revenue's Appeal in Section 80IB Deduction Case. Proportionate deduction for housing units with built-up area below 1500 sq.ft. is permissible under Section 80IB of the Income Tax Act, 1961, as the condition applies unit-wise.

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT) date...

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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...

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Supreme Court Allows Appeal Against Arrest Under PML Act — Validity of Arrest Under Section 19 PML Act Must Be Examined by Trial Court at Remand Stage

The Supreme Court heard an appeal by Arvind Kejriwal challenging his arrest by the Directorate of Enforcement (DoE) under Section 19 of the Prevention...

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Bombay High Court Dismisses Appeal Against Rejection of Trust's Application for Alienation of Immovable Property Under Section 36(1)(a) of Maharashtra Public Trusts Act, 1950. Joint Charity Commissioner's Order Upheld as No Error of Law or Jurisdiction Found.

The case involves a Letters Patent Appeal filed by Megh Realty and Developers Private Limited against the order of the learned Single Judge dismissing...