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Bombay High Court Quashes GST Demand Against University for Violation of Natural Justice — Failure to Grant Personal Hearing Renders Order Illegal Under Section 74(1) of CGST Act, 2017. Circulars Mandating Personal Hearing Before Adverse Order Are Binding on Adjudicating Authority.

The University of Mumbai, established under the Bombay University Act, 1953 and later governed by the Maharashtra Public Universities Act, 2016, filed...

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High Court of Gujarat Allows Revision, Rejects Plaint in Specific Performance Suit Involving New Tenure Land. Agreement to Sell New Tenure Land Without Collector's Permission is Void Under Section 43 of Gujarat Tenancy and Agricultural Land Act, 1948, and Suit Based on Such Agreement is Barred by Law.

The case involves a Civil Revision Application filed by the original defendants (Dilipbhai Parshottambhai Patel and others) against an order of the le...

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Bombay High Court Holds Caste Certificate Must Be from Native Place Authority in Scheduled Tribe Claim Case. Full Bench Answers Reference Affirmatively, Overruling Niraj More's View on Jurisdictional Validity of Caste Certificates.

The case arose from a reference made by a Division Bench in Rajendra Thakur v. State of Maharashtra, which disagreed with the earlier Division Bench d...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Exemption Case. Assessee Held Eligible for Exemption Under Section 10(20A) as Development Authority and Business Commenced in Relevant Year.

The appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal dated ...

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Bombay High Court Allows Revenue Appeal in Gift Tax Case — NRI Gift in Srinagar Held Not Exempt Under Section 5(ii) of Gift Tax Act, 1958. Court finds transaction colourable as gift was made by NRI in Srinagar where Gift Tax Act was not applicable, but donor was not resident of Jammu and Kashmir.

The Revenue appealed against the order of the Income Tax Appellate Tribunal which had allowed the assessee's claim for exemption from Gift Tax under S...

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Bombay High Court Allows Teachers' Petitions for Salary Fixation Based on UGC Regulations. Held that teachers appointed prior to UGC Regulations 2010 are entitled to pay scales under the 1998 Regulations if they possessed the required qualifications at the time of appointment.

The judgment concerns four writ petitions filed by teachers (Dr. Mahesh Bapurao Swami, Dr. Suresh Dagdu Dhimdhime, Dr. Venkat Sheshrao Maske, and Dr. ...