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Madras High Court Allows MRF Ltd. Appeal on Fringe Benefit Tax for Medical Reimbursement. Medical Reimbursement up to Rs.15,000 per Employee per Annum Not Chargeable to Fringe Benefit Tax Under Section 115WB(2) of Income Tax Act, 1961.

The appellant, MRF Ltd., a company manufacturing automobile tyres and rubber products, filed Tax Case Appeals under Section 260A of the Income Tax Act...

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Karnataka High Court Upholds Validity of Recruitment Rules for Civil Judges (Junior Division) — Direct Recruitment Process Upheld. Petitions challenging the selection and seniority dismissed as the Rules were held valid and the process fair.

The petitioners, who were candidates for direct recruitment as Civil Judges (Junior Division) in the Karnataka Judicial Service, challenged the validi...

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High Court of Bombay at Goa Dismisses Petition Challenging Labour Commissioner's Order Under Section 33C(1) of Industrial Disputes Act, 1947 — Recovery Certificate for Backwages Upheld Despite Bank's Claim of Limitation and Set-Off

The petitioner, The Goa Urban Co-operative Bank Ltd., challenged an order dated 24/03/2017 passed by the Labour Commissioner under Section 33C(1) of t...

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Bombay High Court Dismisses Employer's Petition Challenging Labour Court Award of Reinstatement with Back Wages. Termination of workman without compliance with Section 25F of Industrial Disputes Act, 1947 held illegal, and reinstatement with full back wages upheld.

The petitioner, M/s. Carona Ltd., challenged the judgment and order of the Labour Court, Mumbai, dated 30th September 2016, in Reference (IDA) No. 156...

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High Court of Karnataka Dismisses Insurance Company's Appeal in Motor Accident Claim Case — Upholds Compensation of Rs. 47,20,116 for Death of Software Engineer. Negligence of Tractor Driver Proved; Insurance Company Liable to Pay Compensation Under Motor Vehicles Act, 1988.

The case arises from a motor accident claim petition filed by the legal representatives of the deceased Shailesh, who died in a road accident on 10-12...

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High Court of Karnataka Allows Appeal in Company Winding Up Case — Dispute Over Director's Remuneration Not a Debt Under Section 433(e) of Companies Act, 1956. Claim for remuneration by a former director cannot be the basis for winding up petition as it is not a debt due and payable.

The appeal was filed by M/s Atalanta Pumps Private Limited against an order dated 5.7.2012 passed by the Company Judge in Company Petition No.121/2009...

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High Court of Karnataka Upholds Exemption for Educational Society under Section 10(23C)(iiiad) of Income Tax Act, 1961 — Society Not Required to Be Solely an Educational Institution. Income from letting out auditorium and other properties used for educational purposes qualifies for exemption.

The case involves appeals by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) granting exemption under Section 10(23C)(iiiad)...