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Bombay High Court Hears Writ Petition Challenging Charity Commissioner’s Sanction for Sale of Trust Property. Court’s Determination Not Included in the Provided Judgment Fragment.

The matter arose from an application filed by the trustees of a registered public trust before the Charity Commissioner seeking prior sanction for sal...

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Bombay High Court Allows Revenue's Appeal in Part, Upholds Deduction Under Section 80HHE for Supply of Software Professionals Abroad. Supply of qualified manpower services to a person outside India constitutes rendering of technical services under Section 80HHE of the Income Tax Act, 1961.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax Appellate Tribun...

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Bombay High Court Dismisses Petition Challenging Forfeiture of Properties under SAFEMA. Detention Order Under COFEPOSA Validly Triggers SAFEMA Proceedings Despite Non-Execution of Detention and Redemption of Confiscated Currency.

The petitioner, Smt. Yamini S. Bhagwanji, challenged the forfeiture of three immovable properties and certain bank accounts under the Smugglers and Fo...

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Bombay High Court Upholds Acquittal of Assessee in Perjury Case — Inconsistent Statements Not Sufficient for Conviction Under Section 193 IPC. Income Tax Department's Appeal Dismissed as Prosecution Failed to Prove Deliberate Falsehood in Statement Under Section 132(4) of Income Tax Act, 1961.

The case arises from a criminal appeal filed by the Income Tax Department against the acquittal of the respondent, Dev Kumar Agarwal, for alleged perj...