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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

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Bombay High Court Allows Medical College to Increase MBBS Seats from 100 to 150 for 4th Batch. Medical Council of India's Objection Based on Affiliation to Deemed University Rejected as Arbitrary Under Section 10(c) of Indian Medical Council Act, 1956.

The petitioner, Mahatma Gandhi Mission's Medical College, established in 1989 with permission for 100 MBBS students, sought renewal of permission for ...

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Supreme Court Upholds Enhanced Compensation in Motor Accident Claim — Ex Gratia Payment Not Deductible. High Court's award of Rs. 48,00,000 with 7.5% interest held just; no interference required.

The case arises from a vehicular accident on 30.12.1995 where Shri Rajpal Singh Johal died after an oil tanker rammed into his car. Two claim petition...

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Bombay High Court Upholds Juvenile Board's Decision to Try Older Juvenile as Adult in Murder Case — Section 15 of Juvenile Justice Act, 2015 Requires Individualized Assessment of Physical and Mental Capacity to Commit Offence.

The case involves two juveniles, aged 17.5 years and 16.5 years, accused of murdering a three-and-half-year-old child. The Juvenile Justice Board, aft...

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High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

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Gujarat High Court Reduces Compensation in Motor Accident Claim Due to Contributory Negligence and Income Calculation Error. Tribunal's award of Rs.1,19,95,033/- modified to Rs.1,02,55,000/- with 9% interest under Section 166 of Motor Vehicles Act, 1988.

The case arises from a motor accident claim under Section 166 of the Motor Vehicles Act, 1988. The accident occurred on 01.09.2013 when the deceased, ...

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Bombay High Court Hears Challenge to Sales Tax Assessment on Inter-State Movement of Brahmos Missiles for Job Work. The Court Examines Whether Transfer of Goods for Warhead Integration Constitutes Inter-State Sale Under Central Sales Tax Act, 1956.

The judgment, though incomplete in its provided excerpt, deals with a writ petition filed by BrahMos Aerospace Private Limited, a joint venture betwee...

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Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.

The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...