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High Court of Karnataka Allows Appeal in Income Tax Case — Assessee Engaged in Manufacture of Air-Conditioning Systems Entitled to Section 80IA Deduction. The process of designing, manufacturing ducting, and installing air-conditioning systems constitutes manufacture under the Income Tax Act, 1961.

The appeal was filed by M/s Koolnest Pvt. Ltd., the assessee, challenging the order of the Income Tax Appellate Tribunal (ITAT) which held that the as...

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High Court of Bombay Delivers Judgment on Commercial Arbitration Petition (L) No. 13424 of 2026

The matter pertained to a commercial arbitration petition filed by the developer, Wadhwa Estates and Developers (India) Private Limited, against respo...

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Bombay High Court Allows Writ Petition for 3rd Financial Upgradation Under MACPS — Petitioner Denied Benefit Despite 30 Years of Service. Court holds that Time Bound Promotional Scheme benefits cannot be set off against MACPS upgradations as they are separate schemes with different objectives.

The Petitioner, Govind R. Mashelkar, was initially appointed as a Round Forester on 02.12.1974 in the Forest Department of Government of Goa. He was p...

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Supreme Court Allows Appeals Against High Court Orders Interdicting Statutory Deemed Termination Under Section 5B of Mumbai Municipal Corporation Act. High Court Cannot Suspend Legal Fiction of Retrospective Termination for Failure to Submit Caste Validity Certificate Within Prescribed Period.

The Supreme Court considered two appeals arising from a common judgment of the Bombay High Court dated 02.04.2019, which had allowed writ petitions fi...

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KAHC010408942020_1

The writ petition was filed by the management of a company engaged in the manufacture of industrial carbon and carbon brushes, classified as a hazardo...