Search Results for "Wealth Tax Act"

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Supreme Court Allows State Appeal Against Review of Concurrent Findings in Forest Land Dispute Under Andhra Pradesh Forest Act, 1967. High Court Exceeded Review Jurisdiction by Re-appreciating Evidence and Setting Aside Concurrent Findings of Fact.

The Supreme Court allowed the appeal filed by the State of Telangana against the judgment of the High Court of Judicature at Hyderabad, which had revi...

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Supreme Court of India: Judgment on Regulation and Approval of Genetically Modified Crops. Ensuring adherence to environmental safety, legal standards, and public health in the approval process for GM crops in India.

The Supreme Court of India concerning various writ petitions filed in public interest related to the regulation and approval of Genetically Modified (...

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Supreme Court Interprets Scope of 'Child' under POCSO Act in Appeal Concerning Mentally Challenged Victim. Mental Age of Adult with Cerebral Palsy Considered for Applicability of Special Procedures under Protection of Children from Sexual Offences Act, 2012.

The case concerned a criminal appeal by the prosecutrix, a 38-year-old woman suffering from cerebral palsy (R. Hemiparesis), through her mother. An FI...

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High Court of Karnataka Acquits Accused in Kidnapping and Rape Case Due to Inconsistent Evidence and Lack of Corroboration. Prosecution Failed to Prove Offences Under Sections 366A and 376 IPC Beyond Reasonable Doubt as Victim's Testimony Was Unreliable and Medical Evidence Did Not Support Allegations.

The appellant, Kadamban, was convicted by the Principal District & Sessions Judge, Tumkur, in S.C. No. 274/2012 for offences under Sections 366A (kidn...

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Supreme Court Dismisses Revenue Appeal in Wealth Tax Case Concerning Leasehold Interest in Salt Pans. Precarious Lease Terminable Annually Held Not to Be an 'Asset' Under Section 2(e)(v) of Wealth-tax Act, 1957, as Interest is Available for Period Not Exceeding Six Years from Valuation Date.

The case arose from a wealth tax assessment for the year 1959-60 where the Wealth-tax Officer computed the value of the respondent-assessee's leasehol...

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Supreme Court Upholds Expenditure Tax Act Classification Between Hindu and Mappilla Undivided Families. Differential Treatment of Hindu Undivided Families and Mappilla Families Under Marumakkattayam Law is Not Discriminatory Under Article 14 of Constitution of India, 1950.

The case concerned a challenge under Article 14 of the Constitution to Section 3(1) of the Expenditure-tax Act, 1957. The appellant was the karta of a...

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Supreme Court Allows Appeal of Highest Bidder in Excise Case; Holds Cancellation of Sale Invalid and Directs Grant of Licences. Interpretation of Rule 19 of Mysore Excise Rules: Requirements of Statement and Security Inapplicable When Shops in Multiple Tehsils, and 'At Once' Means Reasonable Time.

In an appeal before the Supreme Court of India, the appellant, who was the highest bidder for the exclusive privilege of retail vend of toddy and arra...