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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...

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Bombay High Court Allows Revenue Appeal in Income Tax Case — Payment to Retiring Partners Held Capital Expenditure. Amount of Rs.1,34,678 paid to retiring partners under Memorandum of Understanding is capital expenditure not deductible as revenue expenditure.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal. The assessee, Mandovi Hotel Pvt....

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Gujarat High Court Enhances Compensation for Unfairly Dismissed Watchman in Industrial Dispute Case. Labour Court's Lumpsum Compensation of Rs.60,000 Set Aside and Increased to Rs.1,50,000 for Violation of Sections 25F, 25G, and 25H of Industrial Disputes Act, 1947.

The petitioner, Rajalbhai Harajibhai Mahla, was employed as a Watchman with the respondent from April 2004 to 1 July 2011. During his service, he was ...

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Gujarat High Court Upholds Labour Court's Compensation Award in Industrial Dispute Case — Termination of Rojamdar Driver Held Illegal. Court Awards Rs.50,000 Lumpsum Compensation to Legal Heirs Under Section 10 of Industrial Disputes Act, 1947.

The petitioner, the widow of the deceased workman Mahendrasinh Prabhatsinh Gohil, filed a Special Civil Application under Articles 14, 21, 226, and 22...