Search Results for "Hypothetical Assessment"

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Supreme Court allowed Appeals in Criminal Case Involving to Summon Additional Accused Under Section 319 CrPC

The dispute arose from a criminal appeal where the appellant, as complainant in an FIR registered under Sections 307, 302, and 120-B of the Indian Pen...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Cancellation of Fraudulent Sale Deeds. Sale deeds executed by fraudulent persons were cancelled and consideration reversed, rendering the basis for reassessment non-existent.

The petitioner, Gopal Bhachabhai Jatiya, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Cour...

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Supreme Court Upholds Reinstatement of Medically Invalidated CRPF Constable in Service Law Case — Employer Must Consider Alternative Employment Before Medical Invalidation. Medical Invalidation Without Exploring Alternative Post Violates Right to Livelihood Under Article 21 of Constitution.

The case involves an appeal by the Union of India and CRPF officers against the High Court of Himachal Pradesh's order reinstating a constable (driver...

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Bombay High Court Dismisses Petitioner's Claim for Shortfall Land Due to Delay and Laches. Claim for balance land under Maharashtra Project Affected Persons Rehabilitation Act, 1999 rejected as application made 37 years after acquisition award and 20 years after enactment without explanation.

The petitioner, legal heir of Tatoba Rama Chavan, filed a writ petition under Article 226 of the Constitution of India seeking a direction to the resp...

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Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim Case — Reduces Compensation Due to Contributory Negligence of Deceased. Deceased pedestrian held 50% contributorily negligent for crossing highway without care, reducing insurer's liability under Motor Vehicles Act, 1988.

The case arises from a motor accident claim filed by the legal heirs of Devidas Gujarathi, who died in a road accident on 28th September 2012. The dec...

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Bombay High Court Dismisses State Appeal Against Acquittal in Gang Rape Case — Inconsistent Victim Testimony and Lack of Corroboration Lead to Upholding of Acquittal Under Section 376(2)(g) IPC.

The State of Maharashtra appealed against the acquittal of five respondents (original accused) by the Additional Sessions Judge, Jalgaon, in Sessions ...

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Bombay High Court Upholds Disallowance of Commission Paid to Directors Under Section 40(c)(iii) of Income Tax Act. Commission paid to directors, even if reasonable and lumpsum, constitutes remuneration subject to disallowance under Section 40(c)(iii).

The case involves an income tax reference under Section 256(1) of the Income Tax Act, 1961, by M/s. Nagpur Engineering Co. Pvt. Ltd. (the assessee) ag...