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High Court Quashes Municipal Notice for Trade Licence on Cinema Exhibition Under Karnataka Municipalities Act. Cinema Exhibition Held Exclusively Regulated by Karnataka Cinemas (Regulation) Act, 1964, Not Subject to Municipal Trade Licence Under Section 256 of Karnataka Municipalities Act, 1964.

The dispute originated from a notice issued by the Chief Officer of the City Municipal Council, Chintamani, directing the petitioners, and its proprie...

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Supreme Court Allows Assessees' Appeals in Interest Tax Dispute on Hire-Purchase Transactions. The interest component in hire-purchase instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974 as hire-purchase transactions are not loans or advances.

The Supreme Court allowed the appeals filed by M/s Muthoot Leasing and Finance Limited and other assessees, setting aside the judgment of the Kerala H...

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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

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High Court of Karnataka Dismisses Second Appeal in Property Suit — Concurrent Findings of Fact Not Interfered With Under Section 100 CPC. Suit for Declaration and Injunction Dismissed as Plaintiff Failed to Prove Title and Possession.

The Regular Second Appeal was filed by the legal representatives of the original plaintiff, Alisab, against the judgment and decree dated 03.01.2006 p...

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Bombay High Court Dismisses PIL Challenging Construction on Municipal School Land — No Violation Found in Grant of IOD and Occupation Certificate. Court held that the petitioner failed to establish any illegality in the construction or deviation from sanctioned plans, and the PIL was dismissed with costs.

The petitioner, Sanjay Krishna Chavan, claiming to be an RTI activist and social worker, filed a Public Interest Litigation before the Bombay High Cou...

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Bombay High Court Dismisses Vodafone's Appeal on CENVAT Credit for Telecom Towers and Shelters. CENVAT Credit on Towers and Prefabricated Buildings Denied as They Are Immovable Property and Not Capital Goods Under CENVAT Credit Rules, 2004.

The Appellant, Vodafone India Ltd., filed appeals under section 35G of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994, cha...

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Bombay High Court Dismisses Revision Against Rejection of Amendment Application in Civil Suit — Amendment Sought After 11 Years and After Commencement of Trial Held Not Bonafide and Would Cause Prejudice to Opposite Party.

The petitioners, who were defendants in Special Civil Suit No.123 of 1990 filed by the predecessor of respondents No.1 to 8, challenged the order date...