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Karnataka High Court Dismisses State's Revision in Sales Tax Case — Transfer of Know-How Not a Sale. Brand Owner Exempt from Tax as No Manufacturing Activity Undertaken by Assessee Under Karnataka Sales Tax Act, 1957.

The State of Karnataka filed revision petitions under Section 23(1) of the Karnataka Sales Tax Act, 1957, challenging an order of the Karnataka Appell...

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High Court of Karnataka Rehears Criminal Appeals Against Conviction for Murder and Robbery After Remand by Supreme Court. Conviction Based on Circumstantial Evidence and Recoveries Challenged Under Section 374(2) of Code of Criminal Procedure, 1973.

The matter originated from the murder of Smt. Chukibai, a 68-year-old pawnbroker residing alone at Chamarajpet, Bengaluru. On 12.05.1991, accused No.1...

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High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.

The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...