Search Results for "Finance Act 2021 Amendment"

408 result(s) found

Scroll Down To Discover

Found 408 result(s)

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dismisses Revenue's Appeals in Transfer Pricing and Reassessment Cases — Upholds ITAT Orders on Arm's Length Price and Non-Disclosure of Material Facts.

The judgment pertains to two Income Tax Appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961. ITA No. 55/2024 arises from an o...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Non-Application of Mind. Notice Issued Based on Search Materials Without Independent Satisfaction or Opportunity of Hearing Held Invalid.

The petitioner, Dilipbhai Prabhudas Patel, an individual and part of the PSY Group engaged in real estate business, filed his return of income for Ass...

© Image Copyrights Juris Services & Technology

GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Uttar Pradesh Board of Madarsa Education Act, 2004 as Valid Regulatory Legislation. High Court erred in striking down entire Act; provisions conflicting with UGC Act are severable.

The Supreme Court considered appeals against the Allahabad High Court's judgment striking down the Uttar Pradesh Board of Madarsa Education Act, 2004 ...

© Image Copyrights Juris Services & Technology

Supreme Court Overrules PV Narasimha Rao, Holds Bribery Not Protected by Parliamentary Privilege — Legislators Who Accept Bribes for Speech or Vote Are Not Immune from Prosecution Under Articles 105(2) and 194(2) of the Constitution.

The Supreme Court of India, in a seven-judge bench decision, overruled its earlier majority judgment in PV Narasimha Rao v. State (CBI/SPE) (1998) 4 S...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Revenue Appeals in Service Tax on Airport Development Fee Case. User Development Fee Collected by Airport Operators Under Statutory Authority is Not Subject to Service Tax Under Finance Act, 1994.

The Supreme Court considered appeals by the revenue against CESTAT orders that had held user development fee collected by airport operators not liable...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Clerks' Petition for Old Pension Scheme: Recruitment Process Commenced Before Cut-off Date Entities Employees to Old Pension. Government Resolution of 2005 Not Applicable to Employees Recruited Before 2008 Notification.

The petitioners, 56 Clerks working on the establishment of the Bombay High Court, Appellate Side, filed a writ petition seeking a declaration that the...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Allows Transfer of Winding Up Petitions to NCLT Under Section 434(1) of Companies Act, 2013 — Mandatory Transfer of Pending Proceedings Where No Winding Up Order Has Been Passed.

The judgment concerns two company applications filed by M/s. Nitesh Residency Hotels Pvt. Ltd. seeking transfer of pending winding up petitions (Compa...