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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Same Facts Already Considered During Original Assessment Under Section 143(3) — Held That Change of Opinion Does Not Justify Reopening.

The petitioner, Sanand Properties Pvt. Ltd., filed a writ petition under Article 226 of the Constitution challenging a notice dated 11 January 2011 is...

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Bombay High Court Considers Legality of Orders Under Section 179 of Income Tax Act Against Non-Executive Director. Court Emphasizes That in Writ Jurisdiction, the Decision-Making Process Takes Precedence Over Merits.

The petitioner, a 77-year-old former non-executive director of Metroni Drugs Pvt. Ltd., filed a writ petition challenging an order dated 6 January 201...

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High Court Dismisses Revenue Appeal in Income Tax Penalty Case — No Substantial Question of Law Arises. Penalty under Section 271(1)(c) of Income Tax Act, 1961 cannot be imposed for mere disallowance of claim without finding of concealment or furnishing inaccurate particulars.

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal dated 29.12.2016, w...

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Bombay High Court Allows Section 17-B Application for Six Workmen in Industrial Dispute — Employer Must Pay Full Wages Pending Writ. Workmen's Affidavits of Unemployment Sufficient; No Need to Plead Not Gainfully Employed in Original Affidavit.

The case involves a Civil Application under Section 17-B of the Industrial Disputes Act, 1947, filed by Kirloskar Pneumatic Kamgar Sangh (the Union) o...

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Bombay High Court Full Bench Interprets Prospective vs. Retrospective Operation of Amended Section 6 of Hindu Succession Act in Second Appeals. Court Examines Coparcenary Rights of Daughters Born Before and After 2005 Amendment and Whether Division Bench Decision Is Per Incuriam.

This matter came before a Full Bench of the Bombay High Court upon a reference by a learned Single Judge (R.G. Ketkar, J.) who doubted the correctness...