Search Results for "section 47(3)"

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High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.

The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...

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Bombay High Court Quashes Land Records Authority's Order Amending Consolidation Scheme After 47 Years for Being Unreasonable. Exercise of Power Under Section 31A of Maharashtra Prevention of Fragmentation and Consolidation of Holdings Act, 1947 Must Be Within Reasonable Time.

The Writ Petition was filed by agriculturists of Village Shene challenging the order dated 14.08.2008 passed by the Superintendent of Land Records, Sa...

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Supreme Court Upholds Conviction in Murder Case Based on Circumstantial Evidence and Recovery of Articles. Accused's Guilt Established Through Motive, Last Seen, and Recovery of Stolen Property Under Section 302 IPC.

The appellant, a labourer working at the farmhouse of Mr. Jose Kafan (deceased), was convicted by the High Court of Karnataka for the murder of the de...

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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Bombay High Court Quashes Contribution Order for Non-Application of Mind in Maharashtra Public Trust Act Case — State Failed to Consider Mandatory Factors Under Section 58(4) While Fixing 2% Rate.

The petitioner, Dadimay Medical Memorial Research Trust, a public trust registered under the Maharashtra Public Trust Act, 1950, challenged an order d...