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Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Tribunal's Finding of Full Disclosure Upheld. Reopening Beyond Four Years Invalid as Assessee Disclosed All Material Facts in Return.

The appeal was filed by the Principal Commissioner of Income Tax-28 under section 260A of the Income Tax Act, 1961, challenging the order of the Incom...

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Bombay High Court Dismisses Customs Appeal in Classification Dispute. Tribunal's finding that catalyst is distinct from consumable upheld; extended limitation period not applicable without willful mis-declaration.

The case involves an appeal by the Commissioner of Customs (Export) against Reliance Industries Limited. The dispute centered on the classification of...

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Bombay High Court Allows Interest on Delayed Payment of Labour Court Award Under Section 33-C(2) of Industrial Disputes Act, 1947. Labour Court has power to award interest for period between date of award and actual payment to prevent miscarriage of justice.

The petitioner, Mrs. Prabhavati Ramgarib B., filed a writ petition challenging the order of the Central Government Industrial Tribunal and Labour Cour...

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Bombay High Court Allows Interest on Delayed Payment of Labour Court Award Under Section 33-C(2) of Industrial Disputes Act, 1947 — Interest Act, 1978 and Article 226 of Constitution Invoked to Prevent Miscarriage of Justice.

The petitioner, Mrs. Prabhavati Ramgarib B., filed a writ petition under Article 226 of the Constitution of India challenging the order of the Central...

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Bombay High Court Allows Auction Purchaser's Petition Against Octroi Demand on Customs-Auctioned Goods. The court held that octroi liability on goods already stored in a warehouse and auctioned by Customs falls on the municipal corporation, not the purchaser.

The petitioner, M/s. DK Enterprises, was the successful bidder in a public auction conducted by the Commissioner of Customs, Mumbai, on 24 October 200...

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Bombay High Court Allows Appeal in Income Tax Case — Section 249(4) of Income Tax Act, 1961, is Directory, Not Mandatory. Non-Payment of Self-Assessment Tax at Time of Filing Appeal Does Not Bar Appeal if Tax Paid Before Hearing.

The case involves an appeal by Shri Bharatkumar Sakhsaria against the order of the Income Tax Appellate Tribunal dated 31-10-2001, which held his appe...