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WRIT PETITION NO. 12656 OF 2023

The writ petition under Article 227 of the Constitution of India was filed by Reliance General Insurance Company Ltd. against the order dated 31 July ...

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Supreme Court Sets Aside High Court Order Restoring Cancelled Booth Site Allotment. Court Holds That Alleged Tenant Lacking Documentary Proof of Tenancy Cannot Challenge Resumption, and High Court Erred in Interfering with Statutory Authorities' Orders Under Article 226.

This case arose from a dispute over a booth site in Chandigarh sold on lease by the Chandigarh Administration. The respondents, original allottees, pu...

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Supreme Court Upholds Appeal in Provincial Insolvency Act Case Due to High Court Exceeding Jurisdiction by Reappreciating Evidence. The High Court's limited power under Section 75(1) first proviso does not allow disturbing findings of fact, and a wrong decision on facts is according to law.

The appeal arose from insolvency proceedings in which the petitioning creditor sought annulment of two mortgages executed by the insolvents, one for R...

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Supreme Court Upholds Written Contract in Municipal Theka Dispute Under U.P. Municipalities Act, 1916. Signed List of Bidders and Board Resolution Deemed Sufficient Written Agreement Under Section 97 of the Act.

The litigation arose from an auction conducted on April 8, 1950, by the Municipal Board, Saharanpur, for granting the theka (contract) to collect Tahb...

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Supreme Court Upholds High Court Decision That Appellate Tribunal Has Implied Power to Stay Penalty Recovery Pending Appeal. Section 254 Income-tax Act's Appellate Jurisdiction Includes Incidental Power to Grant Stay to Prevent Frustration of Appeal.

The matter arose from penalty proceedings under the Income-tax Act, 1961. The Income Tax Officer imposed penalties on the assessee, M.K. Mohammed Kunh...

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Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...

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Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

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Supreme Court Upholds Appeal and Dismisses Foreclosure Suit Due to Improper Joinder and Limitation Bar. Court Reverses High Court's Addition of Plaintiffs and Defendants Under Order 1 Rule 10 CPC as the Added Parties' Claims Were Time-Barred Under Section 22 of the Indian Limitation Act, 1908.

The dispute arose from a mortgage executed in 1934 in the former State of Hyderabad. The mortgage amount became due in 1943. The first respondent, cla...