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High Court of Karnataka Dismisses Revenue's Appeals in Transfer Pricing and Reassessment Cases — Upholds ITAT Orders on Arm's Length Price and Non-Disclosure of Material Facts.

The judgment pertains to two Income Tax Appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961. ITA No. 55/2024 arises from an o...

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Supreme Court Acquits Appellants in Murder and Dacoity Case Due to Lack of Unlawful Assembly and Unreliable Identification Evidence. Conviction under Sections 302/149 IPC set aside as two of five accused acquitted, breaking the requirement of five or more persons for unlawful assembly.

The Supreme Court allowed the appeal of Kishore, Bala, and Banaras (appellants) against their conviction for offences under Sections 148, 302/149, and...

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Bombay High Court Quashes Reassessment Notice and Order in Income Tax Case Due to Lack of Fresh Material and Change of Opinion. Guarantee Fee Reversal Issue Already Examined in Original Assessment and Pending Before Tribunal, Reassessment Barred by Third Proviso to Section 147 of Income-tax Act, 1961.

The petitioner, Tata Communications Limited, filed its return of income for Assessment Year 2014-15 on 24 November 2014, which was revised twice in Ma...

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Supreme Court Acquits Accused in TADA Case Due to Involuntary Confession and Lack of Corroboration. Confession recorded under Section 15 of TADA Act found not voluntary as guidelines in Kartar Singh were not followed, and confession of co-accused not admissible without joint trial.

The appellant, Raja @ Ayyappan, was convicted by the Designated Court under the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA) for ...