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Search Results for "bonus claim"

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High Court

High Court of Bombay Hears Income Tax Appeal on Trust's Status as Association of Persons and Disallowance of Interest under Section 40(b). Assessee, a Private Specific Trust, Contests Tribunal's View that Its Status is AOP Leading to Disallowance of Interest Paid to Beneficiaries Under Section 40(b) of the Income Tax Act, 1961.

3 Apr 2025

The appeal arose under Section 260A of the Income Tax Act, 1961 concerning Assessment Year 2002-2003. The appellant, Mehta Jaising Combine, is a priva...

High Court

High Court of Judicature at Bombay Adjudicates Income Tax Appeal on the Tax Status of a Private Trust and Disallowance of Interest under Section 40(b) of the Income Tax Act, 1961. The Appeal Raises the Substantial Question Whether the Tribunal Correctly Held the Trust to be an Association of Persons and Upheld the Disallowance of Rs.12,17,190 Paid to Beneficiaries.

3 Apr 2025

The appeal before the High Court of Judicature at Bombay arose under Section 260A of the Income Tax Act, 1961, relating to Assessment Year 2002-2003. ...

High Court

Bombay High Court Hears Income Tax Appeal on Status of Private Trust as Association of Persons and Disallowance of Interest Under Section 40(b). The question of law was whether the Tribunal correctly held the trust as an AOP and disallowed interest of Rs.9,40,686/- paid to beneficiaries under Section 40(b) of the Income Tax Act, 1961.

3 Apr 2025

This income tax appeal under Section 260A of the Income Tax Act, 1961 was filed by Mehta Jaising Construction (the assessee) challenging the determina...

Supreme Court

Supreme Court Dismisses Employer's Appeal Against Industrial Tribunal Award Linking Wages to Cost of Living Index. Award Linking Wage Scales to Cost of Living and Reducing Gratuity Qualifying Period Upheld as Consistent with Minimum Wage Principles.

30 Apr 1968

The case concerned an industrial dispute between Hydro (Engineers) Pvt. Ltd. and its workmen over revision of wage scales and gratuity schemes. Previo...

High Court

High Court of Karnataka Reserves Judgment on Challenge to Fringe Benefit Tax Provisions. Petitions question constitutional validity of Chapter XII-H of Income Tax Act, 1961 as violative of Article 14 and beyond legislative competence.

6 Dec 2019

The High Court of Karnataka at Bengaluru heard three writ petitions filed by M/s T.T.K. Prestige Ltd. and another, M/s N. Rangarao & Sons, and Karnata...

High Court

High Court Sanctions Scheme of Amalgamation Between Transferor and Transferee Companies Despite Intervenor Objection. Non-Disclosure of Pre and Post Capital Structure in Explanatory Statement Did Not Invalidate Scheme When Shareholders Had Sufficient Information Under Section 393 of Companies Act, 1956.

31 Jan 2006

The transferor company, Chemidye Manufacturing Company Pvt. Ltd., and the transferee company, Thirumalai Chemicals Ltd., both engaged in similar chemi...

High Court

Bombay High Court Dismisses Husband's Appeal in Maintenance Dispute Due to Proper Consideration of Compulsory Deductions. Only mandatory deductions from gross salary are relevant for fixing maintenance; voluntary contributions like excess provident fund cannot reduce the maintenance liability under applicable family law.

15 Jun 2005

The appeal before the Bombay High Court arose from a Family Court order directing the appellant-husband to pay maintenance to his wife and daughter. T...

High Court

Bombay High Court Nagpur Bench Delivers Judgment on Appeals Against Conviction Under Section 302 IPC and Against Acquittal in Murder Case. The appeals, arising from a neighbor dispute, involve questions of common intention and credibility of eyewitnesses.

5 Feb 2019

The case involves two criminal appeals arising from the trial court's judgment in Sessions Case No.11 of 2016. The prosecution alleged that on 3.11.20...

High Court

Bombay High Court Dismisses Assessee’s Appeal on Status of Private Trust as Association of Persons for Disallowance of Interest under Section 40(b) of Income Tax Act. The Court Holds That the Finding That the Trust Was an Association of Persons Is Not Perverse and No Interference under Section 260A is Warranted, as the Assessee Itself Had Consistently Filed as an AOP.

3 Apr 2025

The appeal arose under Section 260A of the Income Tax Act, 1961, from the order of the Income Tax Appellate Tribunal which dismissed the assessee’s ...

High Court

Bombay High Court Upholds Assessment of Private Specific Trust as Association of Persons, Dismissing Assessee’s Appeal. Interest Disallowance under Section 40(ba) of Income Tax Act, 1961 Affirmed as Finding of Fact Not Perverse, Assessee’s Own Declaration as AOP Held Relevant.

3 Apr 2025

The appeal under Section 260A of the Income Tax Act, 1961 arose from the Assessment Year 1998-1999 concerning the status of the assessee, Mehta Jaisin...

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