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Supreme Court Allows Appeal by Dependents in Motor Accident Compensation Case — High Court's Factually Erroneous Findings Set Aside. Income Tax Return Filed Before Death Must Be Considered; Future Prospects and Conventional Heads Awarded as Per Pranay Sethi.

The present civil appeal was filed by the dependents of Harish Singh Arya, who died at age 35 in a motor vehicle accident on 18.06.2007. The deceased ...

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Supreme Court Upholds Government Orders on Full Wage Payment During Lockdown Under Disaster Management Act. Employers Must Pay Full Wages to Workers During COVID-19 Lockdown Period, Section 10(2)(l) of Disaster Management Act, 2005 Valid.

The Supreme Court of India heard a batch of writ petitions filed by employers and employers' associations challenging the constitutional validity of o...

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Supreme Court Allows Appeal in Motor Accident Claim Under Section 163A, Corrects Multiplier Error. No Fault Liability Provision Does Not Require Proof of Negligence; Multiplier Must Be Based on Victim's Age.

The case arises from a motor accident claim filed by the mother of a 28-year-old deceased who was a pillion rider. The Motor Accident Claims Tribunal ...

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Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...

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Supreme Court Dismisses Contempt Petitions Against Food Corporation of India for Non-Compliance of Regularisation Orders — No Willful Disobedience Found as Corporation Took Steps Towards Compliance

The Supreme Court dismissed a batch of contempt petitions filed by workmen unions against the Food Corporation of India (FCI) for alleged non-complian...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Cash Credit Case — Upholds Addition Under Section 68 Despite Rejection of Books for Gross Profit. Books of Account Can Be Partially Relied Upon for Different Additions Even After Rejection Under Section 145(3) of Income Tax Act, 1961.

The appeal arose from a challenge to an addition of Rs.2,26,000 made under Section 68 of the Income Tax Act, 1961, as unexplained cash credits. The ap...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...