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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Enhances Child Maintenance and Grants Interim Medical Maintenance ...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...

Search Results for "individual income"

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High Court

High Court of Karnataka Upholds Compensation in Motor Accident Claim Despite Absence of Driving License Evidence — Insurance Company Liable to Pay and Recover from Owner. The Court directed the Insurance Company to pay the awarded compensation to the claimants and then recover the same from the owner of the vehicle under Section 149(2) of the Motor Vehicles Act, 1988.

1 Jun 2026

The appeal was filed by United India Insurance Co. Ltd. challenging the award dated 16.02.2018 passed by the XV Additional Small Causes Judge & Member...

High Court

Madras High Court Allows Revenue Appeal in Income Tax Registration Case — Assessee Not Entitled to Section 12AA Registration. Activities of Setting Up Effluent Treatment Plants for Leather Industry Constitute General Public Utility, Not Preservation of Environment, and Receipts Exceed Threshold Under Second Proviso to Section 2(15) of Income-Tax Act, 1961.

21 Jan 2026

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) dated 28.03.2012, which had allowed registration under Section 12AA...

High Court

High Court of Karnataka Enhances Compensation in Motor Accident Claim Case — Insurance Company's Appeal Dismissed. Claimants awarded enhanced compensation for death of breadwinner under Motor Vehicles Act, 1988.

22 Jun 2026

The case involves two appeals: MFA No.233/2021 filed by the claimants (legal representatives of the deceased S.B. Yeshwant) seeking enhancement of com...

Supreme Court

Supreme Court Allows Revenue's Appeal and Holds Transfer of Theatres to Partners on Dissolution Attracts Second Proviso to Section 10(2)(vii), Income-tax Act, 1922. The Return of Cinema Theatres by the Partnership to the Original Owners Amounted to a Transfer Resulting in Recoupment of Depreciation, Attracting Taxation of Excess Depreciation Under the Second Proviso.

8 Nov 1967

The dispute arose from the dissolution of a partnership consisting of two individuals, each of whom owned a cinematograph theatre. With effect from Ma...

Supreme Court

Supreme Court Upholds Assessee in Income Tax Case Regarding Computation of Capital Gains on Renouncement of Right Shares. The Court held that net capital gain under Section 12B(2) of the Income-tax Act, 1922, must be determined after deducting loss due to depreciation in value of original shares, applying commercial principles.

31 Oct 1966

This appeal concerned the proper computation of capital gains under the Indian Income-tax Act, 1922. The assessee, an individual, held 710 shares as i...

High Court

Bombay High Court Enhances Compensation in Motor Accident Claim, Holds Deceased on Fixed Salary Entitled to 40% Future Prospects. Conveyance Allowance Excluded from Income, and Minor Siblings Not Treated as Dependents, Resulting in 50% Deduction for Personal Expenses.

27 Jul 2018

The appeal arose from a motor accident claim where the claimants—the parents and minor siblings of the deceased Gajanan—sought enhancement of comp...

Supreme Court

Supreme Court Allows Appeal of Injured Construction Worker in Employees Compensation Case, Enhancing Compensation for Permanent Partial Disability. Loss of earning capacity assessed at 100% for her occupation, notional income enhanced to Rs.12,000 per month under Section 4(1)(b) of Employees Compensation Act, 1923.

9 Dec 2022

The appellant, Chandramma, was a construction labourer engaged in the construction of a government hospital at Bidar, Karnataka. On 22 July 2015, whil...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute on Contract Manufacturing Payments. Payment for manufacture of products on principal-to-principal basis held not subject to TDS under Section 194C of Income Tax Act, 1961.

30 Mar 2015

The case involves three appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against a common order of the Income Tax Appella...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute on Contract Manufacturing Payments. Payment for manufacture of products on principal-to-principal basis held not subject to TDS under Section 194J of Income Tax Act, 1961.

30 Mar 2015

The case involves three appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against a common order of the Income Tax Appella...

High Court

High Court of Karnataka Adjudicates Writ Petitions Seeking Compensation for Electrocution Injuries and Death. The Court Examines the Nature of Liability and Maintainability of Public Law Remedy Under Article 226 of Constitution of India.

4 Aug 2022

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