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High Court Dismisses Revenue's Appeal in Software Export Tax Exemption Case. ITAT's finding that assessee's software development services qualify as 'computer software' under Section 10B of Income Tax Act, 1961 upheld.

The present appeal was filed under Section 260-A of the Income Tax Act, 1961 by the Income Tax Department (appellants) against the order dated 19.01.2...

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High Court of Karnataka Allows Daughter's Partition Appeal Against Brother and Mother, Holding Father's Properties as Self-Acquired and Not Ancestral. Daughter Entitled to Equal Share Under Section 8 of Hindu Succession Act, 1956 as Will Not Proved.

The appellant, M. Shobha, filed a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, challenging the judgment and decree date...

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Bombay High Court Allows Appeal in Arbitration Act Case — Upholds Appointment of Arbitrator Despite Alleged Non-Compliance with Pre-Arbitration Steps. Section 11(6) of the Arbitration and Conciliation Act, 1996 invoked where respondent failed to appoint arbitrator within 30 days of notice.

The appellant, a company incorporated under the Companies Act, 1956, and the respondent, a multi-state co-operative society constituted under the Mult...

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Bombay High Court Considers Originating Summons Regarding Interpretation of Will and Executor’s Discretion. Questions Raised Include Validity of Purchase of Bungalow Instead of Flat and Nature of Bequeath to Plaintiff and Granddaughter Under Clauses 15, 6, 7, etc.

The present originating summons arose from disputes concerning the last will and testament of Mrs. Pillo M. Ghaswala, who died on 7 October 1989. The ...

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High Court of Karnataka Allows Appeal by NWKRTC Reducing Compensation in Motor Accident Claim — Cross Objections Dismissed. Negligence of Deceased Driver Established, Contributory Negligence Not Applicable, and Multiplier Correctly Applied Under Section 166 of Motor Vehicles Act, 1988.

The case arises from a motor accident that occurred on 24.12.2006 involving a KSRTC bus (driven by respondent No.4, Manjunath) and a stationary NWKRTC...

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Bombay High Court Dismisses Assessee's Claim for Depreciation on Share Issue Expenses Capitalised to Plant and Machinery. Expenditure on Raising Share Capital Not Part of Actual Cost Under Section 32 of Income Tax Act, 1961, and Falls Under Section 35D as Preliminary Expenses.

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal for the assessment ye...

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High Court of Judicature at Madras Hears Appeal Suit Challenging Partition Decree. Trial Court Ordered Partition of Suit Properties into 25 Equal Shares with 19/25 Share to Plaintiffs.

The appeal arises from the decree of the Additional District Judge, Chengalpattu, in O.S.No.243 of 2005, whereby the trial court ordered partition of ...

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High Court of Madras Hears Appeal From Trial Court's Preliminary Decree Partitioning Self-Acquired Property into Six Equal Shares. Appellants Contend Oral Partition and Superstructure Construction Entitle Them to Larger Shares.

The dispute arose from a suit for partition and permanent injunction filed by the plaintiffs (respondents) against the defendants (appellants) in resp...