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High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

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Supreme Court Upholds Union of India in Section 17A Challenge — Prior Approval Requirement for Investigating Public Servants is Constitutionally Valid. Read Down to Mandate Independent Screening; Lokpal to Approve for Covered Public Servants.

The writ petition was filed by the Centre for Public Interest Litigation challenging the constitutional validity of Section 17A of the Prevention of C...

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Bombay High Court Allows Appeal in Transport Contract Dispute, Holds Mutual Mistake Warrants Rectification of Contract Distance. Court Finds Actual Distance 307 km, Not 263 km as Stated in Work Order; Appellant Entitled to Claim for Excess Work Under Section 70 of Contract Act.

The dispute arose from a transport contract for emergency coal transportation from New Majri Colliery to Paras power station. The plaintiff, a transpo...

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Bombay High Court Holds that Copyright Society Cannot Demand Royalty for Sound Recording Broadcasts from FM Radio Stations. Sound Recording Copyright Prevails Over Underlying Works Once Incorporated, Thus IPRS Not Entitled to Licence Fee for Broadcasts.

Background: The dispute involved the right of a copyright society (IPRS) to demand royalties from an FM radio broadcaster for broadcasting sound recor...

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Bombay High Court Grants Declaration in Favor of FM Broadcaster Against Copyright Society. Court Rules That Defendant Cannot Demand Royalty for Broadcast of Sound Recordings Under Copyright Act, 1957.

The suit was filed by Music Broadcast Private Limited, a company operating FM radio stations across India, against Indian Performing Right Society Lim...