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High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

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High Court of Karnataka Acquits Accused in Assault on Public Servant Case Due to Inconsistent Evidence and Lack of Proof of Grievous Hurt. Conviction under Sections 504 and 333 IPC Set Aside as Prosecution Failed to Establish Essential Ingredients Beyond Reasonable Doubt.

The appellant, Dayanand S/o Makkanna Patil, was convicted by the II Additional District and Sessions Judge, Bidar, sitting at Basavakalyan, in S.C.No....

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Bombay High Court Allows State's Appeal in Land Acquisition Compensation Case, Reduces Enhanced Compensation. Court holds that mere potentiality of land for non-agricultural use does not justify compensation at rates comparable to developed plots without evidence of comparable sales.

The case involves multiple first appeals arising from land acquisition proceedings initiated by the State of Maharashtra for a housing scheme under th...

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Bombay High Court Quashes Minister's Order Canceling Cinema License for Lack of Jurisdiction and Non-Speaking Order. Appellate Authority Under Section 8A of Bombay Cinemas (Regulation) Act, 1953 Cannot Cancel License Without Recording Findings on Grounds Under Section 6.

The petitioners, Deepak Joshi and the legal representatives of Ravi K. Appu, challenged an order dated 28.01.1999 passed by the State Minister (Home),...