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High Court of Karnataka Dismisses Appeal in Specific Performance Suit — Concurrent Findings of Fact Not Interfered With. Agreement to Sell Not Proved as Plaintiff Failed to Examine Attesting Witnesses and Handwriting Expert, and Suit Property Not Identified.

The appellant, M/s. Jamnalal Bajaj Seva Trust, filed a Regular First Appeal under Section 96 of the CPC against the judgment and decree dated 30.04.20...

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Bombay High Court Allows Petition of Sarpanch Challenging Removal Under Maharashtra Village Panchayats Act — Appellate Order Set Aside for Non-Application of Mind. Minister Failed to Consider Petitioner's Submissions, Violating Principles of Natural Justice Under Section 39(3) of the Act.

The petitioner, Vilas Bhagwat Jagtap, was elected as Sarpanch of Village Panchayat Mudegaon in October 2017. Due to political rivalry, respondent no. ...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Eviction Order Under Goa Rent Control Act. Tenant's Irregular Rent Payment and Subletting Justify Eviction Under Sections 22(a) and 22(b)(i) and (ii) of the Goa, Daman and Diu Buildings (Lease, Rent and Eviction) Control Act, 1968.

The petitioners, legal representatives of the deceased tenant Gurudas Narayan Salgaonkar, challenged an order dated 03/01/2014 passed by the Appellate...

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Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

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Bombay High Court Dismisses Revenue Appeal in Income Tax Case, Holds Compensation for Loss of Agency as Capital Receipt. Amount received by assessee for giving up right to use trade mark and resigning as director is capital receipt not taxable under Section 2(24) and Section 4 of Income Tax Act, 1961.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal allowing the appeal of the assess...