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Supreme Court Dismisses Assessee's Appeal in Income Tax Case Regarding Taxation of Forest Tree Sale Proceeds. Proceeds from 'Clear Felling' of Spontaneous Growth Trees Leaving Stumps for Regeneration Held to be Revenue Receipt under the Income Tax Act, 1922.

The Supreme Court of India addressed the taxability of proceeds from the sale of forest trees under a 'clear felling' agreement. The assessee's father...

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High Court Dismisses Consignee's Claim Against Railways for Non-declaration of Value Under Section 77B of Indian Railways Act, 1890. Failure to Declare Value of Package Exceeding Rs. 500 Bars Compensation as Wooden Case Constituted a Package Within Meaning of Section 77B.

A consignment of terrycotton cloth belonging to the petitioner firm was returned by a purchaser and booked at Bhagalpur railway station for delivery t...

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Supreme Court Upholds Compulsory Retirement of Judicial Officer Based on Overall Service Record and Adverse Entry. Single Censure Entry for Judicial Error Can Justify Compulsory Retirement Under Rule 56(C) of U.P. Fundamental Rules.

The appellant, Ram Murti Yadav, a judicial officer of the rank of Additional District and Sessions Judge, challenged his compulsory retirement at the ...

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Supreme Court Upholds Admissibility of Secondary Evidence Under Section 65(a) of Evidence Act in Waqf Property Dispute. Copy of Waqf Deed Held Admissible as Original Duly Proved Unavailable Despite Notice.

The appeal arose from a suit filed by the first respondent, a waqf board, against the appellants and the third respondent to set aside a lease deed ex...