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CUSTOMS APPEAL NO. 100 OF 2012

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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

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Bombay High Court Dismisses Petition Challenging Rejection of Caveat in Execution Proceedings — Caveat Under Section 148A CPC Not Maintainable After Execution Application Is Filed. Court Holds That Assignee Decree-Holder Can Execute Decree Without Notice to Judgment-Debtor Under Order 21 Rule 16 CPC.

The petitioners, who are judgment-debtors in a pending execution application, filed a caveat under Section 148A of the Code of Civil Procedure, 1908 (...

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Supreme Court Interprets 'Filed' in ITO Order as Termination of Proceedings Under Section 34 of Income-tax Act, 1922. The Order That a Case is 'Filed' Disposes of the Proceeding, Rendering Fresh Notice for Reassessment Valid.

The case arose from reassessment proceedings under the Income-tax Act, 1922. The Additional Income-tax Officer issued a notice under Section 34 and, a...

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Bombay High Court Examines Constitutionality of National Investigation Agency Act, 2008, in Malegaon Blast Case. Petitioners Challenged Legislative Competence and Transfer of Investigation Without State Consent, Arguing Encroachment on State Police Powers.

The matter arose from two criminal writ petitions filed in the Bombay High Court challenging the constitutional validity of the National Investigation...