Search Results for "Objects Clause"

2132 result(s) found

Scroll Down To Discover

Found 2132 result(s)

© Image Copyrights Juris Services & Technology

Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

© Image Copyrights Juris Services & Technology

High Court Dismisses Review Petition with 1495 Days Delay in Arbitration Appointment Case — No Sufficient Cause Shown for Inordinate Delay.

The present review petition was filed by Electronics & Controls Power Systems Private Limited under Order 47 Rule 1 read with Section 114 of the Code ...

© Image Copyrights Juris Services & Technology

Bombay High Court Determines True Interpretation of Common Plots Conveyance in Favor of Co-owner Societies. The expression 'tenants in common' in the conveyance indicates absolute co-ownership, not a lease, and MHADA retains no title.

The plaintiff, Vithalnagar Society Ltd, a co-operative housing society, filed an Originating Summons seeking determination of the true interpretation ...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds State Transport Authority in Motor Vehicles Act Case on Vehicle Replacement Rule. Kerala Motor Vehicle Rule 174(2)(c) Validated as It Does Not Exceed Section 83 and Serves Public Safety by Prohibiting Older Vehicle Replacements.

The Supreme Court of India addressed a dispute concerning the validity of Rule 174(2)(c) of the Kerala Motor Vehicle Rules, 1989, which allows the tra...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Appeal in Waqf Act Jurisdiction Dispute Regarding Suit for Permanent Injunction. Civil Court Jurisdiction for Injunction Suits Involving Waqf Property is Not Barred Under Section 85 of Waqf Act, 1995 When Dispute Does Not Involve Questions About Nature of Property.

The dispute originated from a suit filed by the plaintiff (first respondent) against the defendant (appellant) and others for mandatory and permanent ...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Punjab Religious Premises Act as Valid Classification Under Article 14. Tenants of Religious Institutions Not Entitled to Rent Control Protection as Religious Property Requires Summary Eviction Procedure to Prevent Maladministration.

The case involves an appeal by tenants occupying shops in Gurudwara Singh Sabha, Mandi Gobindgarh, Punjab, challenging the constitutional validity of ...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Women's Entry into Haji Ali Dargah Sanctum Sanctorum — Gender Discrimination by Trust Struck Down. The Court held that the ban on women's entry violated constitutional guarantees of equality and freedom of religion, and directed the Trust to permit women access.

The petitioners, Dr. Noorjehan Safia Niaz and Zakia Soman, social activists and office bearers of Bharatiya Muslim Mahila Andolan, filed a Public Inte...

© Image Copyrights Juris Services & Technology

Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...