Search Results for "Section 38(3)"

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Bombay High Court Dismisses Revenue's Appeal in Bogus Purchase Case, Upholds ITAT's 25% Disallowance. Court holds that when purchases are not bogus but from non-genuine parties, estimation of profit element at 25% is reasonable.

The present appeal was filed by the Pr. Commissioner of Income Tax-19 under Section 260A of the Income Tax Act, 1961 against the order dated 03rd May,...

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Bombay High Court Dismisses Appeal Seeking Revocation of Probate for Lack of Grounds Under Section 383 of Indian Succession Act, 1925. Copy of Will Deed Not Admissible Without Proving Original Under Section 65 of Evidence Act, 1872.

The case involves a dispute between two real brothers, Deepak Shivram Patare (appellant) and Vijay Shivram Patare (respondent), over the estate of the...

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Bombay High Court Dismisses Appeal Seeking Revocation of Probate — Copy of Will Inadmissible Without Original Under Evidence Act. Probate Granted Under Indian Succession Act Cannot Be Revoked Except on Grounds Under Section 383.

The case involves a dispute between two real brothers, Deepak Shivram Patare (appellant) and Vijay Shivram Patare (respondent), over the estate of the...

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Bombay High Court Dismisses Husband's Application for Perjury Proceedings Against Wife in Family Court Appeal. False statements in pleadings alone do not warrant prosecution under Section 340 Cr.P.C. without proof of intentional falsehood and necessity for prosecution.

The applicant, Dr. Santosh Chandrashekar Shetty (husband), filed a Civil Application under Section 340 of the Code of Criminal Procedure, 1973, seekin...

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Bombay High Court Quashes FIR Against Police Officers for Lack of Sanction Under Section 197 CrPC and Section 170 BNSS. The court held that the police officers were acting in discharge of official duty and no sanction was obtained, hence the FIR is quashed.

The petitioners, three police officers attached to Kharghar Police Station, filed a writ petition under Article 226 of the Constitution and Section 48...