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Bombay High Court Allows Revenue's Appeal in Part, Upholds Deduction Under Section 80HHE for Supply of Software Professionals Abroad. Supply of qualified manpower services to a person outside India constitutes rendering of technical services under Section 80HHE of the Income Tax Act, 1961.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax Appellate Tribun...

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Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal Against Bangalore ITAT Order Lies Only Before Karnataka High Court Under Section 260A of Income Tax Act, 1961.

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune (the Revenue) under Section 260A of the Income Tax Act, 1961, challen...

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Madras High Court Dismisses Second Appeal in Temple Property Title Dispute — Concurrent Findings of No Title Upheld. Plaintiffs Failed to Prove Title Over Suit Property as Compromise Decree Acknowledged Temple's Right and Revenue Records Favored Temple.

The appellants, originally plaintiffs, filed a suit for declaration of title and permanent injunction against the respondent temple, Sri Pachaiamman D...

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Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...

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Bombay High Court Dismisses Revision Against Rejection of Plaint Rejection Application in Suit Challenging Tahsildar's Order for Approach Road. Suit for Perpetual Injunction Not Barred Despite Exhaustion of Appeal Remedy Under Section 143(3) of Maharashtra Land Revenue Code, 1966.

The case arises from a dispute over an approach road granted by the Nayab Tahsildar, Latur, under Section 143 of the Maharashtra Land Revenue Code, 19...

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Bombay High Court Dismisses Second Appeal in Land Suit — Concurrent Findings of Fact Not Disturbed Under Section 100 CPC. No Substantial Question of Law Arises as Courts Below Concurrently Held That Plaintiffs Failed to Prove Title and Possession Over Suit Land.

The appellants, original plaintiffs, filed a suit for declaration of title and possession over agricultural land. The trial court dismissed the suit, ...