Search Results for "Section 13"

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Search Results for "Section 13"

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Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

11 Aug 2021

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

Supreme Court

Supreme Court Dismisses Contempt Petition Alleging Non-Compliance with Criminal Antecedent Disclosure Directions in Bihar Legislative Assembly Elections. Election Commission's Report Showed Substantial Compliance by Political Parties with Supreme Court's Mandate Under Articles 129 and 142 of Constitution of India.

10 Aug 2021

The Supreme Court considered a contempt petition filed by an advocate alleging willful disobedience of the court's directions regarding disclosure of ...

Supreme Court

Supreme Court Upholds Contempt Conviction for Breach of Undertaking in Loan Recovery Proceedings. Directors' Failure to Honour Court Undertaking Despite Multiple Opportunities Constitutes Wilful Contempt Under Contempt of Courts Act, 1971, Sections 10 and 12.

9 Aug 2021

The Supreme Court considered a special leave petition challenging contempt convictions for breach of an undertaking given during loan recovery proceed...

Supreme Court

Supreme Court Quashes Criminal Complaint in Insecticides Act Case Due to Limitation Bar. Complaint Filed Beyond Three-Year Period from Date Offence Known to Complainant, Violating Sections 468 and 469 of Code of Criminal Procedure, 1973, and Alleging Misbranding Under Sections 3(k)(i), 17, 18, 29 of Insecticides Act, 1968.

4 Aug 2021

The Supreme Court of India heard a criminal appeal arising from a Special Leave Petition, where the appellants, a company and its managing director, c...

Supreme Court

Supreme Court Upholds Revenue in Income Tax Act Case Involving Cancellation of Trust Registration. Cancellation Under Section 12AA(3) Justified Due to Admission of Bogus Donations and Non-Genuine Activities by the Trust, Violating Its Objects and Misusing Tax Provisions.

2 Aug 2021

The dispute involved the Commissioner of Income Tax (Exemptions) appealing against a High Court judgment that set aside the cancellation of registrati...

Supreme Court

Supreme Court Reverses Acquittal in Murder Case Due to Consistent Ocular and Medical Evidence. The Court Held That the High Court Erred in Finding Inconsistency Between Eyewitness Testimony and Medical Evidence, as Injuries Were Possible with the Weapons Used, and Identification at Night Was Credible Given Prior Acquaintance.

26 Jul 2021

The appeal arose from a High Court order acquitting four respondents who had been convicted by the trial court under Sections 302, 34, 120B of the Ind...

Supreme Court

Supreme Court Allows Compounding Application in SEBI Act Case, Overturning Lower Court Decisions on Consent Requirement. Court Holds That Section 24A of Securities and Exchange Board of India Act, 1992 Does Not Mandate SEBI's Consent for Compounding, and Compounding Can Be Considered at Advanced Trial Stages Based on Factual Assessment.

23 Jul 2021

The dispute arose from a criminal prosecution under Section 24(1) of the Securities and Exchange Board of India Act, 1992, against the appellant, a di...

Supreme Court

Supreme Court Quashes Bail Condition Requiring Compensation Deposit in IPC Case - High Court's condition for deposit of Rs.2 lakh each as compensation to victims set aside as no provision under CrPC allows compensation as bail condition. Compensation under Section 357 CrPC can only be ordered after conviction and sentence, not at bail stage, and appellants granted bail on parity with other accused with modified conditions.

7 Jul 2021

The Supreme Court addressed a criminal appeal arising from a Special Leave Petition concerning bail conditions imposed by the High Court. The appellan...

Supreme Court

Supreme Court Dismisses Appeals in MSMED Act Arbitration Cases on Limitation and Counterclaim Issues. The Court held that the Limitation Act, 1963 applies to arbitration proceedings under Section 18(3) of the Micro, Small and Medium Enterprises Development Act, 2006, and counterclaims are maintainable under Section 23(2A) of the Arbitration and Conciliation Act, 1996, affirming the High Court's remand and arbitrator appointment orders.

29 Jun 2021

The Supreme Court of India addressed two consolidated civil appeals involving arbitration proceedings under the Micro, Small and Medium Enterprises De...

Supreme Court

Supreme Court Dismisses Appeals in Murder Case, Upholding Conviction Based on Injured Eyewitness Testimony. Concurrent findings of lower courts sustained as prosecution proved guilt beyond reasonable doubt under Sections 302, 324, 326 read with 34 IPC and Section 135 Bombay Police Act, with High Court's benefits under Section 428 CrPC for set-off and concurrent sentences affirmed.

28 Apr 2021

The Supreme Court of India heard criminal appeals filed by three accused persons against a common judgment of the High Court of Gujarat dated 09.05.20...

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