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High Court of Bombay Hears Two Income Tax Appeals on Deduction Under Section 80-IA for Container Freight Stations. Substantial Questions of Law Include Whether CFS Qualifies as Inland Port and Scope of Assessment Under Section 153A.

The appeals before the High Court of Bombay arose from orders of the Income Tax Appellate Tribunal allowing deductions under Section 80-IA(4) of the I...

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Bombay High Court Examines Validity of Government Circulars on Teacher Seniority Under MEPS Act. Issue Concerns Inter-Se Seniority Between Originally Trained Graduate Teachers and Those Acquiring B.Ed. Later.

The High Court of Judicature at Bombay heard a batch of writ petitions concerning inter-se seniority between two classes of secondary school assistant...

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WRIT PETITION NO.3013 OF 2018

The writ petition was filed under Article 226 of the Constitution by a co-operative housing society, a developer, and its director challenging a stop ...

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Supreme Court Remands Kerala Luxury Tax on Tobacco Case to High Court for Determination of Trade Restriction Under Article 301. High Court Must First Find Infringement of Article 301 Before Considering Article 304(b) Saving, Clarifying Kalyani Stores Decision.

The case involved a challenge to the Kerala Luxury Tax on Tobacco (Validation) Act, 1964, enacted after the Supreme Court invalidated earlier rules fo...

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Supreme Court Upholds Tax Authorities in Madras Urban Land Tax Act — Act Held Constitutionally Valid. Levy of 0.4% on Market Value of Urban Land Under Madras Urban Land Tax Act, 1966 Not Violative of Articles 14 and 19(1)(f), and Retrospective Operation Reasonable.

The case concerned the constitutional validity of the Madras Urban Land Tax Act, 1966, which levied a tax on urban land at 0.4% of its market value. T...

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Bombay High Court Passes Judgment on Interim Application and Contempt Petition Arising from Alleged Violation of Injunction in Trademark Suit. Petitioners Allege Wilful Disobedience of Order Restraining Use of 'Khadi' Mark and Association Name.

The dispute concerned an application under Order XXXIX, Rule 2A of the Code of Civil Procedure, 1908 and a contempt petition arising from alleged wilf...

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Bombay High Court Considers Challenge to Maharashtra Excise Notifications Discriminating Against Imported Wines. Petitioner contends that the impugned notifications violate GATT national treatment principle and constitutional rights under Articles 14, 19(1)(g) and 253.

The writ petition before the Bombay High Court involved a challenge by an importer of foreign wines, holding an FL-I licence, to several notifications...