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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material. Reopening Under Section 148 of Income Tax Act, 1961 Based on Mere Change of Opinion on Provision for Unascertained Liabilities is Invalid.

The petitioner, Bajaj Auto Limited, filed its return of income for Assessment Year 2016-17 on 29 November 2016, declaring total income of Rs. 4,860,25...

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Supreme Court Allows Revenue Appeals in Income Tax Special Audit Time Extension Case. Assessing Officer Had Suo Motu Power to Extend Time Under Section 142(2C) Even Before 2008 Amendment.

The case involves a batch of appeals by the Commissioner of Income Tax against the judgment of the Delhi High Court, which had dismissed the Revenue's...

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High Court of Bombay Hears Builders' Challenge to Provident Fund Coverage of Casual Construction Workers. Para 26(2) Amendment to Provident Fund Scheme Removes Waiting Period, Requiring Membership from Date of Joining.

Three writ petitions were filed by builders—Sandeep Dwellers Pvt. Ltd., M/s. R.B. Constructions, and Builders Association of India with its members�...

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Supreme Court Allows Recovery of Excess Payments from In-Service Nursing Trainees Under Restitution Principle. Recovery Permitted as Payments Were Made Pursuant to Court Order Later Set Aside, Distinguishing Mistaken Payment Guidelines Under Rafiq Masih Case for Class III and IV Employees.

The dispute originated from in-service employees of the Rajasthan Medical & Health Subordinate Service, working as ANMs, Lab Technicians, and similar ...