Search Results for "Section 217"

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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Karnataka High Court Sets Aside Order Restoring Ex-Parte Regular Appeal Filed by Defendant in Title Suit. Presumption of Service Under Section 27 of General Clauses Act, 1897 Stands Unrebutted as Power of Attorney Holder Lacked Personal Knowledge to Lead Evidence.

The Civil Revision Petition arose out of a title suit (O.S. No. 466/2011) filed by one Smt. Akkayamma seeking declaration of title and permanent injun...

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Supreme Court Upholds Conviction of Husband for Dowry Death and Causing Disappearance of Evidence in Uttarakhand Case. Demand for Motorcycle and Land as Dowry Leads to Strangulation of Wife, Body Cremated Without Informing Parents.

The appellant, Charan Singh, was convicted by the Trial Court for offences under Sections 304B, 498A and 201 of the Indian Penal Code, 1860 (IPC) for ...

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High Court of Karnataka Acquits Appellants in CBI Bank Fraud Case Due to Lack of Evidence. Conviction under Sections 120(B), 409, 467, 471, 477(A) IPC and Prevention of Corruption Act set aside as prosecution failed to prove criminal conspiracy and dishonest misappropriation.

The judgment pertains to three criminal appeals filed by Jitender Prasad Kaushik (A1), Raphael Joseph Manohar (A2), and another appellant (A3) against...

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High Court of Karnataka Allows Criminal Petitions Under Section 482 CrPC, Sets Aside Orders Dismissing Revision Petitions as Not Maintainable. Order Issuing Process Under Section 204 CrPC is Held to be Not an Interlocutory Order, Hence Revisable Under Section 397 CrPC.

These criminal petitions filed under Section 482 of the Criminal Procedure Code, 1973 sought to quash the orders passed by the Presiding Officer, Fast...

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Supreme Court Upholds Workmen's Bonus Award by Limiting Depreciation Deduction in Surplus Calculation. Depreciation Admissible Under Income-tax Act Cannot Be Fully Claimed as Prior Charge; Abnormal Additions Like Initial and Additional Depreciation Not Fair to Workmen.

The case arose from an industrial dispute between Sree Meenakshi Mills Ltd. and their workmen concerning payment of bonus for the year 1950–51. The ...