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Gujarat High Court Upholds Reinstatement Without Back Wages for Daily Wage Workers in Industrial Dispute. Termination of Daily Wage Sweepers by Municipal Corporation Held Illegal Under Section 25F of Industrial Disputes Act, 1947, but Back Wages Denied for Lack of Proof of Unemployment.

The petitioners, four daily wage sweepers (Safai Kamdars), were initially employed by the erstwhile Joshipura Nagarpalika in 1999. Upon merger of the ...

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Supreme Court Dismisses Appeals in Partition Suit, Upholding High Court's Decree on Property Shares and Invalidating Compromise. Legal Heirs' Dispute Over Ancestral and Self-Acquired Properties Resolved with Shares Determined Under Hindu Law, and Compromise Set Aside Under Code of Civil Procedure, 1908.

The litigation originated from a partition suit filed by Charulata Sahoo (plaintiff) against her brother Prafulla Sahoo (defendant No. 1) and sister S...

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Supreme Court Dismisses Appeal of NBFC in Income Tax Dispute on Set-off of Speculation Loss. Principal Business Determined by Actual Activities, Not Registration; Amendment to Explanation to Section 73 Held Prospective.

The appeal arose from a judgment of the Calcutta High Court in an appeal under Section 260A of the Income Tax Act, 1961, concerning the assessment yea...

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Bombay High Court Dismisses Appeal by Partnership Firm and Partner Against Penalty Under Customs Act — Double Jeopardy Plea Rejected. Penalty on firm and partner under Section 112 of Customs Act, 1962 is permissible as firm is a separate entity for penalty purposes.

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 12 February 2004, which reduced penalties impo...

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Bombay High Court Dismisses Winding Up Petition Under Section 433(e) of Companies Act, 1956 for Debt Disputed in Good Faith. Petition Filed to Exert Pressure for Unreasonable Demands, Not for Recovery of Genuine Debt.

The petitioner, Fomento Resorts And Hotels Ltd., filed a winding up petition under Section 433(e) of the Companies Act, 1956 against the respondent, G...

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Supreme Court Upholds Tax Authorities in Income Tax Case Regarding Refund of Excess Profits Tax. Repayment of excess profits tax received by a company in England deemed income under Section 11(14) of Indian Finance Act, 1946, irrespective of territorial source.

The appellant, McGregor & Balfour Ltd., a company incorporated in the United Kingdom with its head office there, also carried on business in India. In...