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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — Tribunal's Order Restoring Assessment Set Aside. Reassessment Notice Under Section 148 Held Invalid as No Failure to Disclose Material Facts Was Established.

The revenue appealed against the order of the Income Tax Appellate Tribunal, Bangalore Bench, which had set aside the reassessment order passed under ...

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Supreme Court Dismisses Appeals in Domestic Worker Trafficking Case — Upholds High Court's Rejection of Compounding and Discharge Orders. Court holds that Section 370 IPC trafficking offence is non-compoundable and that prima facie case exists against accused for wrongful confinement and trafficking.

The Supreme Court of India dismissed two appeals arising from a common FIR involving allegations of wrongful confinement and trafficking of a female d...

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Supreme Court Upholds Enhanced Compensation for Land Acquired Under Land Acquisition Act, 1894. Market Value Assessment Based on Auction Sale Prices with Deductions for Development Held Reasonable, Affirming High Court's Decision.

The dispute arose from cross-appeals concerning the assessment of market value for land acquired under the Land Acquisition Act, 1894, in Narsingi and...

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Supreme Court Approves Compensation Scheme for Tribal Landowners in Coal Mining Acquisition - Mahanadi Coalfields Directed to Pay Compensation for Lands Acquired in 1987-1989. Market value determined as of 2010 survey date due to 28-year delay in compensation.

The case concerns the long-pending compensation claims of landowners, predominantly tribal communities, whose lands were acquired for coal mining by M...

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Bombay High Court Quashes FIR Against Police Officers in Custodial Death Case Due to Lack of Sanction Under Section 197 CrPC. Prosecution for alleged murder and torture during custody fails as prior sanction for prosecution of public servants was not obtained, rendering the proceedings invalid.

The judgment pertains to two criminal writ petitions filed by police officers seeking quashing of an FIR registered by the Central Bureau of Investiga...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reasons to Believe Income Escaped Assessment. Reassessment Based on Change of Opinion Regarding Cost of Acquisition Under Section 55(2)(b)(ii) is Invalid.

The petitioner, J.B. Amin & Brothers (HUF), owned land at Aurangpura, Aurangabad, purchased by late Balubhai Amin for Rs.1,80,000. After his death in ...