Search Results for "predominant intention test"

68 result(s) found

Scroll Down To Discover

Found 68 result(s)

© Image Copyrights Juris Services & Technology

High Court of Karnataka Quashes Rape FIR in Social Media Dating Case — Consensual Relationship Not Rape. Section 64 of Bharatiya Nyaya Sanhita, 2023 does not apply where sexual intercourse was based on a false promise of marriage but the promise was not the sole basis for consent.

The petitioner, Mr. Sampras Anthony, filed a writ petition under Article 226 of the Constitution of India read with Section 528 of the Bharatiya Nagar...

© Image Copyrights Juris Services & Technology

GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

© Image Copyrights Juris Services & Technology

Supreme Court Ruling on Karnataka EMTA Coal Mines Limited: A Complex Case Involving Coal Block Allocation and Legal Interpretations. A detailed examination of the legal challenges surrounding the joint venture agreements, audit reports, and allegations of criminal conspiracy in the coal mining sector.

The Supreme Court of India addressed the appeals filed by M/s. Karnataka EMTA Coal Mines Limited and its Managing Director, challenging the charges fr...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

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

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Rejection of Plaint in Trust Dispute for Non-Compliance with Section 50 of Bombay Public Trust Act, 1950. Suit by devotees challenging removal of deity held barred without Charity Commissioner's consent.

The case involves a Notice of Motion filed by defendant trustees (defendant Nos. 1, 3, 4, and 5) in a suit seeking rejection of the plaint under Order...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Revenue Appeal in Part on Mutuality Principle for Effluent Treatment Association. Interest on Bank Deposits Held Taxable as Income from Investments, Not Covered by Mutuality.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against a decision of the Income Tax Appellate Tribunal for ...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Landlord's Eviction Suit Under Delhi Rent Control Act, 1958. Acquisition of Alternative Residence by Tenant Not Ground for Eviction When Premises Let for Composite Purpose of Residence and Profession Under Section 14(1)(h).

The dispute originated from a tenancy entered into by an advocate, the predecessor-in-interest of the respondents, who took on rent certain premises f...