Search Results for "Section 75(5)"

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Supreme Court Partially Strikes Down FCRA Amendment Act 2020 — Ban on Transfer of Foreign Funds and Mandatory Aadhaar Held Unconstitutional. The court upheld the requirement of a single FCRA account at SBI New Delhi as a reasonable regulatory measure to prevent misuse of foreign funds.

The judgment deals with a batch of writ petitions challenging the constitutional validity of certain amendments made to the Foreign Contribution (Regu...

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High Court of Karnataka Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal for Dishonour of Cheque. Presumption under Section 139 of NI Act stands unless rebutted by accused; accused failed to rebut presumption of legally enforceable debt.

The appeal was filed by the complainant (appellant) against the judgment of acquittal passed by the Judicial Magistrate First Class, Banhatti, in C.C....

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Supreme Court Dismisses Institute's Appeal in Gratuity Dispute — Retrospective Amendment Covers Teachers Under Payment of Gratuity Act. Teacher's Claim for Gratuity Upheld as Amended Definition of 'Employee' Includes Teachers with Retrospective Effect from 1997.

The Supreme Court of India dealt with an appeal by Birla Institute of Technology (BIT) against the State of Jharkhand and others, concerning the entit...

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High Court of Karnataka Dismisses Appeal Against Acquittal in Bigamy Case — Marriage Not Proved as Customary Divorce Established. Appellant failed to prove that her marriage with accused No.1 was subsisting at the time of his second marriage under Section 494 IPC.

The appellant, Smt. Tayawwa, filed a private complaint under Section 200 CrPC alleging that her husband, Narasappa (accused No.1), married her accordi...

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Bombay High Court Allows Appeals in Section 138 NI Act Case, Holding Unsigned Complaint is Curable Irregularity. Amendment to Sign Complaint Relates Back to Date of Filing, Saving Limitation.

The case involves two criminal appeals arising from complaints filed under Section 138 of the Negotiable Instruments Act, 1881, by M/s. Reliance Indus...

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Bombay High Court Dismisses Appeal in Tenancy Dispute, Upholds Respondent's Sole Entitlement to Suit Premises. Court Holds That Rent Receipts Are Best Evidence of Tenancy and Appellants Failed to Prove Joint Tenancy.

The case involves a dispute over tenancy rights in a suit premises consisting of four rooms on the second floor of a building known as 'Haroon Manzil'...

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Bombay High Court Allows Assessee in Income Tax Reference Under Section 256(1) of Income Tax Act, 1961 — Profits on Sale of Machinery Not Taxable Under Section 41(2) as Depreciation Was Claimed by Dissolved Firm, Not by Assessee.

The case involves a reference under Section 256(1) of the Income Tax Act, 1961 by the Income Tax Appellate Tribunal, Mumbai, for the opinion of the Bo...