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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Allows Appeal of Employee Retired Prematurely Based on Deemed Age — Resolution Cannot Override Service Rules. The Court held that the Board's resolution deeming age as 18 on appointment date could not reduce the actual retirement age under Rule 73 of the Bihar Service Code.

The appellant, Gopal Prasad, was appointed as Calligraphist-cum-Assistant of the Bihar School Examination Board on 20 May 1970 at about 15½ years of ...

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Supreme Court Allows Appeal in Customs Duty Exemption Case — Crude Degummed Soyabean Oil Not an Agricultural Product Under Notification No. 53/2003-Cus. Nexus Between Imported and Exported Products Established Under DFCE Scheme.

The appellant, Noble Resources and Trading India Private Limited (formerly Andagro Services Pvt. Ltd.), a government-recognized two-star export house,...

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Supreme Court Upholds Conviction in Caste-Based Murder Case — Evidence of Eyewitnesses Found Credible Despite Minor Contradictions. The Court held that the testimony of a single reliable witness is sufficient for conviction, and delay in FIR receipt does not vitiate the case if explained.

The Supreme Court dismissed appeals against the conviction of seven accused for the murder of Murugaiyan, a Scheduled Caste man, and for setting his h...

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Supreme Court Upholds Conviction of Bus Driver in Fatal Accident Case. Concurrent findings of fact by lower courts on rash and negligent driving causing death of four persons under Sections 279, 337, and 304-A IPC affirmed.

The appellant, Thangasamy, was convicted by the Trial Court for offences under Sections 279, 337 (3 counts), and 304-A (4 counts) of the Indian Penal ...

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Supreme Court Upholds NCLAT Decision on Mandatory 75% Voting Share for Resolution Plan Approval Under I&B Code. Financial Creditors' Rejection of Resolution Plan for Kamineni Steel & Power India Pvt. Ltd. and Innoventive Industries Ltd. Leads to Liquidation as Plan Did Not Garner Required Majority.

The Supreme Court of India heard appeals arising from a common judgment of the National Company Law Appellate Tribunal (NCLAT) dated 6 September 2018,...

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Supreme Court Upholds Conviction for Acid Attack Under Section 326 IPC, Declines to Enhance Sentence. Court held that extensive acid burns and prolonged hospitalization constitute grievous hurt under clauses Sixthly and Eighthly of Section 320 IPC, and acid is a corrosive substance under Section 326 IPC.

The case involves an appeal by the accused-appellant, Omanakutten, against his conviction under Section 326 of the Indian Penal Code (IPC) for pouring...