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Bombay High Court Grants Probate to Deceased Wife's Will in Testamentary Suit Filed by Husband. Sons' Allegations of Forgery, Undue Influence, and Mutual Will Irrevocability Fail; Court Holds Due Execution Proved Under Indian Succession Act, 1925.

The plaintiff, husband of the deceased Vilasgauri Manilal Doshi, filed a testamentary suit seeking probate of his wife’s will dated 15 April 1970. T...

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Bombay High Court Allows Mutation and Quashes Demand for Unearned Income in B1 Category Land Transfer Cases. State cannot insist on NOC or demand unearned income without statutory authority under the Maharashtra Land Revenue Code, 1966.

The judgment concerns two writ petitions challenging the State Government's actions regarding B1 category land. In Writ Petition No.2378 of 2018, the ...

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Supreme Court Dismisses Appeal on Will Interpretation: Joint Tenancy Rejected, Per Stirpes Succession Affirmed. Will Construed to Give Foster Children Life Estate as Tenants in Common; Descendants Take Per Stirpes Under Hindu Law.

The dispute arose from the will of a childless Hindu lady who had brought up a boy, B, and a girl, K, as her foster children. By her will, after her d...

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Bombay High Court Dismisses Revenue's Appeal in Hindalco Industries Tax Case on Section 80HHC Deduction and Capital vs Revenue Expenditure. Tribunal's findings on exclusion of local turnover for export deduction and treatment of financial advisory fees as revenue expenditure upheld.

The appeal was filed by the Commissioner of Income Tax-6 against the order of the Income Tax Appellate Tribunal (ITAT) dated 28.11.2008 in ITA No.3668...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3).

The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by t...

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Supreme Court Considers Appeal by Commissioner of Income-tax Relating to Capital Gains Tax on Resignation of Managing Agency. Key Legal Issue Whether Relinquishment Constitutes Transfer Under Section 12B of Indian Income-tax Act, 1922.

The respondent company, Provident Investment Co. Ltd., was the managing agent of two other companies and held certain shares in them. In September 194...