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Supreme Court Upholds Tribunal and High Court Decision That Income-Tax Officer Cannot Assess Same Income Both Individually and as Unregistered Firm. Assessment of Unregistered Firm Invalid After Option Exercised to Assess Partners Under Income-tax Act, 1922, Section 23(3).

The dispute arose out of assessment proceedings for the assessment year 1954-55 involving three individuals, M, P and G, who carried on business in se...

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KAHC030038572012_1

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High Court of Karnataka Kalaburagi Bench Disposes Multiple Motor Accident Claims Appeals Filed Under Section 173(1) of MV Act. Batch of appeals against MACT awards involving compensation enhancement and insurance liability disputes.

The provided text is a compilation of multiple Motor Accident Claims appeals (MFA) listed before the Karnataka High Court, Kalaburagi Bench on 22 Dece...

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KAHC020022992017_1

These intra-court writ appeals arose from a common order dated 25.04.2017, by which a single judge of the Karnataka High Court had dismissed the appel...

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High Court of Karnataka Hears Batch of Writ Petitions Challenging Late Filing Fee Under Section 234E of Income Tax Act. Petitioners Seek Declaration that Section 234E is Unconstitutional and Violative of Articles 14, 265, and 277.

This batch of writ petitions was filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India challenging the cons...

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Forfeiture of Tenancy under Section 111(g) TPA Not Attracted When Tenant Claims Firm Tenancy Without Denying Landlord’s Title – Bombay High Court Restores Trial Court Decree in Second Appeal No. 81 of 2013 (2026)

The plaintiff filed a suit for possession, arrears of rent, and damages claiming that Late Mohd. Siddique was his tenant since 1960. Lat...

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High Court Dismisses Revenue Appeal in Income Tax Penalty Case — No Substantial Question of Law Arises. Penalty under Section 271(1)(c) of Income Tax Act, 1961 cannot be imposed for mere disallowance of claim without finding of concealment or furnishing inaccurate particulars.

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal dated 29.12.2016, w...