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Supreme Court Upholds Labour Court Award in VSS Dispute — NMR Workers Found to Have Been Coerced into Voluntary Separation Scheme. The Court confirmed reinstatement with 70% back-wages under Section 33A of the Industrial Disputes Act, 1947, finding no perversity in the concurrent findings of fact.

The case arose from a dispute between the General Manager, Electrical Rengali Hydro Electric Project, Orissa (appellant) and 90 NMR workers (responden...

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Bombay High Court Addresses De Novo Trial Requirement Under Section 138 NI Act Upon Transfer of Presiding Judge. The court held that successor judge has discretion to proceed from the stage of transfer but must ensure no prejudice to the accused.

This group of matters involves a common legal question regarding the requirement of a de novo trial in proceedings under Section 138 of the Negotiable...

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Gujarat High Court Allows Appeal in Motor Accident Claim Case Due to Inadequate Compensation Awarded by Tribunal. Deceased was a 22-year-old student, court enhanced compensation by applying multiplier of 18 and adding 40% future prospects, and increased conventional heads.

The appellants, original claimants, filed an appeal under Section 173 of the Motor Vehicles Act, 1988, against the judgment and award dated 10.12.2021...

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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

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High Court of Bombay at Goa Allows Tax Appeal in Part on Demurrage Disallowance and Education Cess Deduction — Demurrage paid to non-resident buyers not taxable under section 172 of Income Tax Act, 1961 as occasional shipping; Education Cess allowable as deduction in year of payment.

The judgment concerns two tax appeals filed by Sesa Goa Limited against the Joint Commissioner of Income Tax, Range 1, Panaji Goa, arising from assess...