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Gujarat High Court Allows Enhancement of Compensation in Motor Accident Claim — Deemed Income of Deceased Driver Assessed at Minimum Wage Rate. Future Prospects, Multiplier, and Conventional Heads Applied as per Pranay Sethi to Award Just Compensation.

The present appeal under Section 173 of the Motor Vehicles Act, 1988 arises from a judgment and award dated 12.05.2015 passed by the Motor Accident Cl...

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High Court of Gujarat Enhances Compensation in Motor Accident Claim Case — Tribunal's Assessment of Income and Multiplier Found Erroneous. Claimants awarded enhanced compensation with 9% interest under Motor Vehicles Act, 1988.

The present appeal was filed by the original claimants, being the widow and children of the deceased Devabhai Mepabhai Bhuva, who died in a motor vehi...

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High Court of Karnataka Dismisses Appeals in Land Acquisition Compensation Case — Market Value Determination Upheld. Reference Court's award of Rs.162 per sq. ft. for acquired land for power grid is confirmed as no grounds for interference established.

The case involves two appeals arising from a common judgment and award dated 6.2.2016 passed by the II Additional Senior Civil Judge and JMFC, Bagalko...

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High Court of Bombay at Goa Dismisses Appeal in Land Acquisition Case — No Enhancement of Compensation for Acquired Land. Appellants failed to prove entitlement to enhanced market value of Rs.2500 per sq. metre under Section 18 of the Land Acquisition Act, 1894.

The appellants, owners of land acquired for road construction in Margao, Goa, challenged the compensation awarded by the Land Acquisition Officer at R...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Disallowance of Interest Case. Tribunal's finding that assessee had sufficient interest-free funds for investments upheld, and S.A. Builders precedent on business purpose for advances to sister concerns applied.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal dated...

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Bombay High Court Allows Revenue Appeal in Income Tax Case on Lease Rental Deduction for Idle Machinery. Business decision to keep dozers idle and pay lease rentals without use held not allowable as expenditure under Section 37(1) of Income Tax Act, 1961.

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) which had allowed the assessee's claim for deduction of lease renta...