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Madras High Court Allows Deduction Under Section 80IA for Income from Operation and Maintenance of Software Technology Park. The Court held that income from leasing out property with amenities constitutes business income eligible for deduction under Section 80IA of the Income Tax Act, 1961.

The appellant, M/s. Tidel Park Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Trib...

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Supreme Court Allows State Appeal in Tender Cancellation Case — Public Interest Justifies Cancellation of LoI Despite Prior Acceptance. Non-Arbitrariness in State Action Not Established When Cancellation is Based on Legitimate Concerns Over Technical Compliance and Financial Viability.

The dispute arose from a tender issued by the State of Himachal Pradesh for the supply, installation, and maintenance of electronic Point-of-Sale (ePO...

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Bombay High Court Dismisses Petition Challenging 90% Salary Grant Clause in Government Resolution for Aided Technical Institutions. Clause No.10 of GR dated 21.08.2015 does not curtail right to 100% salary as grant-in-aid is limited to 90% under Rule 9 of GR dated 18.05.1978.

The petitioner, Government Aided Technical Institutes Employees Welfare Board (GATIWEB), a registered society representing employees of aided technica...

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Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case Due to Non-Application of Mind by ITAT. Tribunal's order set aside for failing to consider the TPO's detailed analysis and rejecting comparables without proper reasoning under Section 92C of the Income Tax Act, 1961.

The appeal was filed by the Pr. Commissioner of Income Tax - 6 under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

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High Court of Karnataka Dismisses Husband's Appeal for Divorce on Grounds of Cruelty and Desertion — Allegations Not Proved Under Section 13(1)(i-a)(i-b) of Hindu Marriage Act, 1955. Wife's temporary stay at parental home and filing of maintenance petition do not constitute cruelty or desertion.

The appellant-husband, Shri Amit, filed a petition under Section 13(1)(i-a) and (i-b) of the Hindu Marriage Act, 1955, seeking dissolution of his marr...

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High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance not subject to TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the order of the Income Tax ...

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Bombay High Court Dismisses Union of India's Challenge to Tribunal's Re-examination Direction in Postal Recruitment Case. Tribunal's Order to Re-conduct Paper-II Without Disturbing Paper-I Results Upheld as Balanced and Reasonable.

The case involves two writ petitions arising from a common judgment of the Central Administrative Tribunal, Mumbai Bench, dated 31 July 2015, concerni...

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Bombay High Court Upholds Parents' Maintenance Claim Against Son Under Section 125 CrPC — Son Earning Rs. 3 Lakhs Per Month Directed to Pay Rs. 40,000 Per Month to Parents. Maintenance Award Upheld as Parents Shown to Be Unable to Maintain Themselves Despite Owning Some Land.

The respondents, Govindrao Upasrao Naik and Mankarnabai, parents of the applicant Vasant Govindrao Naik, filed an application under Section 125 of the...