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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material. Reopening Under Section 148 of Income Tax Act, 1961 Based on Mere Change of Opinion on Provision for Unascertained Liabilities is Invalid.

The petitioner, Bajaj Auto Limited, filed its return of income for Assessment Year 2016-17 on 29 November 2016, declaring total income of Rs. 4,860,25...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case — No Failure to Disclose Material Facts. Reopening Beyond Four Years Invalid Under Section 147/148 of Income Tax Act, 1961 as Original Assessment Under Section 143(3) Was Full and True Disclosure.

The petitioner, Bajaj Auto Limited, filed its return of income for Assessment Year 2016-17 on 29 November 2016 declaring total income of Rs. 4,860,25,...

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Bombay High Court Allows Quashing of Criminal Proceedings in Sexual Assault Case Based on Compromise Between Close Relatives. Inherent Powers Under Section 482 CrPC Exercised to Quash Non-Compoundable Offences Where Settlement is Genuine and Voluntary, Despite Recording of Evidence.

The applicant, Sheshrao Jadhav, was the sole accused in a criminal trial arising from Crime No. 696/2020 for offences under Sections 354, 354-A, 452, ...

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Supreme Court Refers Metro Construction Proposal to Central Empowered Committee for Forest Land Scrutiny. DMRC's Application for Declaration of Non-Forest Areas Deferred Pending Examination Under Forest (Conservation) Act, 1980 and Related Environmental Statutes.

The Supreme Court, in its original jurisdiction, considered multiple interlocutory applications (IAs) filed in the long-pending writ petition concerni...

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Supreme Court Dismisses Contempt Petition Against ASI Officials for Alleged Violation of Judgment on Jantar Mantar Protection. No Willful Disobedience Found as Construction Predated Notification and ASI Took Remedial Steps.

The Supreme Court dismissed a contempt petition filed by Shiv Darshan Singh against Rakesh Tiwari, Director General of the Archaeological Survey of In...

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Bombay High Court Dismisses Second Appeal in Co-owner Possession Suit — Maintainability Upheld Despite Non-joinder of Other Co-owners. Gift Deed of 1930 Presumed Valid Under Section 90 of Indian Evidence Act, 1872 as 30-Year-Old Document.

The case involves a second appeal arising from a suit for possession filed by the respondent (original plaintiff) against the appellants (defendants) ...