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High Court of Judicature at Bombay Considers Whether Petitioner is Entitled to Refund of Unutilized Input Tax Credit Under GST Laws. The Court Examines Whether the Petitioner Company Supplying Services to Foreign Group Companies Qualifies as an 'Agent' Under Section 2(5) of CGST Act.

The writ petition under Article 226 of the Constitution of India challenged two Orders-in-Appeal dated 10.08.2023 passed by the Deputy Commissioner of...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Case for Lack of Proper Inquiry. Commissioner's order under Section 263 set aside as no inquiry was conducted before passing the revision order.

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, challenged the order of the Income Tax Appellate Tribunal which had set asid...

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High Court of Karnataka Examines Validity of Notification Imposing Forest Development Tax under Karnataka Forest Act, 1963 — Multiple Mining Companies Challenge the Levy as Ultra Vires the Constitution and Forest Laws.

The matter involved a batch of writ petitions filed before the High Court of Karnataka by various mining companies, individuals, and an industry assoc...

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Madras High Court Allows Retired IAS Officer's Petition to Quash Disciplinary Proceedings Initiated Without Sanction Under Rule 9 of CCS (Pension) Rules, 1972. Charge Memo Issued on Last Day of Service Invalid Due to Lack of Prior Sanction and Inordinate Delay in Proceedings.

The petitioner, K.Suresh, an IAS officer of the 1982 batch from the Madhya Pradesh cadre, retired on 31.08.2015 as Principal Secretary. On his last da...

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Bombay High Court Dismisses Management's Petitions Challenging School Tribunal's Order Quashing Termination of Teacher. Repeated Denovo Enquiries After Earlier Enquiries Are Quashed for Non-Compliance of Rules 36/37 of MEPS Rules, 1981 Are Impermissible.

The judgment involves two writ petitions filed by the Head Master (brother of the President) and the President of the educational institution, challen...