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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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High Court of Karnataka Allows Appeal in Income Tax Case — Assessee Engaged in Manufacture of Air-Conditioning Systems Entitled to Section 80IA Deduction. The process of designing, manufacturing ducting, and installing air-conditioning systems constitutes manufacture under the Income Tax Act, 1961.

The appeal was filed by M/s Koolnest Pvt. Ltd., the assessee, challenging the order of the Income Tax Appellate Tribunal (ITAT) which held that the as...

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High Court of Karnataka Considers Writ Petition Against Land Tribunal’s Grant of Occupancy Rights. Dispute Involves Validity of Tenancy Surrender and Continuation of Possession Under Sections 44 and 7 of Karnataka Land Reforms Act, 1961.

The writ petition under Articles 226 and 227 of the Constitution of India challenged the order of the Land Tribunal, Hirekerur, dated 17.07.2002, whic...

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Bombay High Court Allows Writ Petition Challenging Rejection of Tender at Envelope Opening Stage in Public Works Contract. Tender Evaluation Procedure Must Follow Stipulated Conditions; Rejection Without Opening Price Bid Held Invalid.

The petitioners, three artificial persons, filed a writ petition under Article 226 of the Constitution of India challenging the action of respondent n...

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Bombay High Court Allows Assessee's Reference in Income Tax Deduction and Revision Case. The court considered whether the assessee is entitled to deduction under Section 80I and whether the Tribunal correctly sustained the CIT's revision under Section 263 of the Income Tax Act, 1961.

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the assessee, M/s. Vijay Udhyog, a part...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Concurrent Findings of Fact in Agricultural Tenancy Dispute. Petitioner failed to establish tenancy rights as adopted son of deceased tenant due to lack of credible evidence and introduction of new pleas at belated stage.

The petitioner, Premanand Naik, filed a writ petition under Article 227 of the Constitution of India challenging the orders of the Appellate Authority...