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Bombay High Court Allows Writ Petition, Holds Labour Court is a 'Court' Under Section 195(1)(b) CrPC for Making Complaint of False Evidence. Labour Court's Rejection of Section 340 Application Set Aside as Labour Court Has Jurisdiction to Entertain Complaint for False Statement in Written Statement.

The writ petition challenged an order of the Labour Court rejecting an application under Section 340 of the Code of Criminal Procedure, 1973 (CrPC) fo...

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Supreme Court Reverses High Court's Decision in Property Title Dispute Due to Lack of Evidence on Power of Attorney. Concurrent Findings of Lower Courts Restored as Plaintiffs Failed to Prove Title and Compliance with Registration Act for Foreign-Executed Document.

The dispute originated from a civil suit filed by the original plaintiffs seeking declaration of title and recovery of possession over a property, all...

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High Court Quashes Scrutiny Committee Order Invalidating 'Mana' Scheduled Tribe Claim Due to Perverse Findings and Non-Consideration of Relevant Documents. Matter Remanded for Fresh Consideration

The petitioner, claiming to belong to 'Mana' Scheduled Tribe, challenged the Scrutiny Committee's order invalidating his caste claim. The High Court f...

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Bombay High Court Quashes Reassessment Notices in Income Tax Case Due to Lack of Independent Application of Mind by AO. Dividend Stripping Provision Under Section 94(7) of Income Tax Act, 1961 Not Applicable Where Assessee Suffered Net Loss on Sale of Mutual Fund Units Exceeding Dividend Received.

The petitioner, Karan Maheshwari, an individual investor in shares, stocks, securities, and mutual funds, challenged a show cause notice dated 20 Augu...

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Supreme Court Upholds Revenue’s Assessment — Income from Sale of Naturally Grown Trees Not Agricultural Income. Assessee Must Prove Entitlement to Exemption Under Section 4(3)(viii) of Income-tax Act, 1922; Tribunal’s Finding of Fact Binding.

The dispute concerned the taxability of income derived by the respondent, a proprietor of an estate, from the sale of trees in his forests. The respon...

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Bombay High Court Dismisses Appeal Against Restoration of Suit Dismissed for Default - Order Restoring Suit Under Order IX Rule 9 CPC is Not a 'Judgment' Under Clause 15 of Letters Patent

The case involves an appeal filed by the defendants (Bennett Coleman & Co. Ltd. & Anr.) against an order dated 7 August 2006 passed by the Motion Judg...

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Bombay High Court Allows Revenue Appeal in Income Tax Case on Lease Rental Deduction for Idle Machinery. Business decision to keep dozers idle and pay lease rentals without use held not allowable as expenditure under Section 37(1) of Income Tax Act, 1961.

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) which had allowed the assessee's claim for deduction of lease renta...