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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Supreme Court Allows Partition Suit by Granddaughter of Former Ruler — Private Properties of Nawab of Rampur to Be Distributed Under Muslim Personal Law, Not Primogeniture. Merger Agreement Guarantee of Succession to Gaddi Does Not Cover Private Properties Declared Under Article 4.

The case concerns the succession to properties declared as private properties by Nawab Raza Ali Khan, the former ruler of Rampur, under the Merger Agr...

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Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders for Violation of Natural Justice. Orders set aside as show cause notices and assessment orders were uploaded on GST portal without proper communication to petitioners, violating principles of natural justice.

The Bombay High Court disposed of a batch of writ petitions challenging assessment orders passed under the Central Goods and Services Tax Act, 2017 (C...

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Bombay High Court Upholds Conviction for Attempt to Murder in Brotherly Land Dispute — Injured Witness Testimony Corroborated by Medical Evidence Sufficient for Section 307 IPC Conviction.

The appellant, Ajit @ Bhaiyyasaheb Ganpatrao Jadhao, was convicted by the Sessions Court for the offence punishable under Section 307 of the Indian Pe...

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High Court of Karnataka Acquits Accused in Murder Case Due to Unreliable Testimony of Interested Witnesses and Lack of Corroboration. Conviction under Section 302 IPC set aside as sole eyewitness was son of deceased and evidence suffered from material contradictions and omissions.

The appellant, Hanumantha @ Kunt Hanumantha, was convicted by the Principal District and Sessions Judge at Raichur for the murder of Basappa under Sec...

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High Court of Karnataka Upholds Service Tax on Restaurant Services as Valid Exercise of Union Legislative Power. Service Tax on Supply of Food and Drinks in Restaurants is Not a Tax on Sale of Goods but a Tax on Service, Falling Under Entry 97 of List I.

The case involves two intra-court appeals filed under Section 4 of the Karnataka High Court Act, challenging a learned Single Judge's common order dat...