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Supreme Court Allows Dealer's Appeal in Sales Tax Exemption Case, Holding Assessment Order for Pre- and Post-Constitution Periods is Severable. Burden of Proof for Exemption Under Article 286(1)(a) Lies on Dealer, but Assessment Order Can Be Partly Declared Void Without Invalidating Entire Assessment.

The appellant, a firm of dealers in pulses at Vijayawada, carried on business of sending pulses to other States by rail during the assessment year 194...

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WRIT PETITION NO.1430 OF 2011

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WRIT PETITION NOS. 4564, 4565

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High Court of Karnataka Hears Second Appeal Against Concurrent Findings of Lower Courts in Suit for Declaration of Title and Possession. Dispute Involves Validity of Registered Will and Claim of Daughter as Class I Heir Over Ancestral Properties.

The dispute concerns an original suit for declaration of title and possession of agricultural and residential properties. The plaintiff claimed to be ...

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Bombay High Court Quashes GST Appellate Authority's Dismissal of Appeal in Pre-Deposit Dispute. Acceptance of Input Tax Credit for 10% Pre-Deposit Under Section 107(6) of CGST Act, 2017 Upheld as Jurisdictional High Court Precedent Controls and Natural Justice Requires Notice Before Dismissal.

The petitioner, a private limited company, filed a writ petition before the Bombay High Court challenging an order of the Appellate Authority under th...

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Bombay High Court Acquits Accused in Murder Case Due to Unreliable Eye Witness and Suppressed First Information. Conviction under Section 302 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Rahul Babanrao Bhad, was convicted under Section 302 of the Indian Penal Code for the murder of Pratiksha, with whom he had a love affa...