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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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WRIT PETITION NO. 2329 OF 2003

The petitioners, K.P. Power Private Limited and its director, filed a writ petition in 2003 before the Bombay High Court seeking a mandamus to compel ...

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Supreme Court Upholds Statutory Caste Scrutiny Committee Composition Under Maharashtra Act of 2000. Judicial Directions in Kumari Madhuri Patil Stand Subsumed by Subsequent Legislation.

The judgment arises from a batch of civil appeals concerning the validity of caste certificates issued to respondents who claimed Scheduled Caste/Sche...

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Bombay High Court Disposes of Writ Petitions Challenging Customs Restriction on Import of Colour Picture Tubes and Video Tape Deck Mechanisms. Court Examines Whether Public Notice No. 109/89 Dated 21 March 1989 Renders Imports Under Pre-Issued Additional Licences Invalid.

The petitioners, manufacturers of colour televisions, imported Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) against additional lic...