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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 Upholds Assessee in Income Tax Case Allowing Deduction of Expenses Incurred by Partner from Share of Firm's Profits. Partner's Expenditure to Earn Income from Registered Firms is Deductible Under Section 10(2) of Income-tax Act, 1922 Despite Prior Computation of Firm's Profits.

The dispute arose from income tax assessments for the years 1955-56 and 1956-57 concerning Ramniklal Kothari, a partner in four registered firms who d...

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Bombay High Court Allows Fishermen Cooperative's Petition Against Demolition of Fishermen Huts in Coastal Zone. Court Holds That Traditional Fishing Communities Have Customary Rights to Occupy Foreshore Land for Livelihood, Subject to Environmental Clearances Under CRZ Notification, 2011.

The petitioner, Mariyayi Macchimaar Sahkari Sanstha Maryadit, a cooperative society of traditional fishermen, filed a writ petition challenging the pr...

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High Court of Karnataka Hears Appeals Filed by Legal Heirs of Defendant Against Decree in Partition Suit. Appeals Arise from Common Judgment Partly Decreeing Suit for Partition and Separate Possession of Ancestral Properties.

The appeals arose from a common judgment and decree passed in O.S.No.2640/1988 and O.S.No.5075/2000 by the I Additional City Civil & Sessions Judge, B...