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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Gujarat High Court Allows Appeal for Enhanced Compensation in Motor Accident Case for Permanent Disability Despite No Loss of Income. Claimant with 40% permanent disability entitled to compensation for loss of amenities and future medical expenses under Motor Vehicles Act, 1988.

The appellant, Manharbhai Somabhai Patel, filed a First Appeal under Section 173 of the Motor Vehicles Act, 1988, challenging the judgment and award d...

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High Court of Karnataka Dismisses Insurance Company's Appeal and Partly Allows Claimant's Appeal in Motor Accident Case — Negligence of Tractor Driver Proved, Compensation Enhanced for Loss of Future Earnings Due to Permanent Disability.

The case involves two appeals arising from a motor accident claim. The claimant, Babanna H. @ Babu, a loader, was traveling on a tractor-trailer loade...

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Gujarat High Court Allows Appeals by Injured Claimants in Motor Accident Case — Enhances Compensation by Applying Correct Multiplier and Granting Future Prospects. Multiplier of 18 applied for 30-year-old claimant with permanent disability under Section 166 of Motor Vehicles Act, 1988.

The present appeals arise from a common judgment and award dated 09.01.2025 passed by the Motor Accident Claims Tribunal (Aux.), Dahod, in MAC Petitio...