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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — No Failure to Disclose Material Facts. Retirement Receipt from Partnership Firm Held Not Taxable as Capital Receipt, Not Revenue Receipt.

The petitioner, Balkrishna Hiralal Wani, was a partner in a firm of solicitors. He retired on 20th October 2003 upon attaining the age of seventy year...

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Bombay High Court Upholds Conviction for Murder Based on Child Witness Testimony and Circumstantial Evidence. Five-year-old daughter's ocular evidence corroborated by overwhelming circumstances including extra-judicial confession and recovery of weapon.

The appellant, Dilip Dnyanoba Ghaware, was convicted under Section 302 of the Indian Penal Code for the murder of his wife, Savita, and sentenced to l...

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Bombay High Court Dismisses Petition of Workmen Seeking Absorption in Western Coalfields Limited — Canteen Workers Not Entitled to Direct Absorption as Contractor Was Not a Sham and Contract Labour Was Not Prohibited Under the Contract Labour (Regulation and Abolition) Act, 1947.

The petitioner, a trade union representing workmen of Taroda Opencast Mine of Western Coalfields Limited, challenged an award of the Central Governmen...

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Bombay High Court Acquits Doctor in Corruption Case Due to Lack of Corroboration and Inconsistent Evidence. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7 and 13(1)(d) of Prevention of Corruption Act, 1988.

The appellant, Dr. Smt. Usha Dhondiram Sarwade, a Casualty Medical Officer at Government Medical College and Hospital, Aurangabad, was convicted by th...

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Bombay High Court Acquits Accused in Murder Case Due to Lack of Evidence and Unreliable Testimony. Conviction under Sections 302, 364, 394, 201 read with 34 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The case pertains to an appeal filed by accused Nos. 1 and 3 against their conviction under Sections 302, 364, 394 and 201 read with Section 34 of the...

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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Case on Handling Charges. Handling charges for registration of motor cycles are not part of sale price under Section 2(25) of MVAT Act, 2002.

The Revenue appealed against an order of the Maharashtra Sales Tax Tribunal which set aside tax on handling charges collected by the respondent, a dea...

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Bombay High Court Acquits Accused in Dowry Death Case Due to Unreliable Child Witness and Lack of Circumstantial Evidence. Conviction under Sections 302 and 498A IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Sheikh Rashid, was convicted by the 5th Additional Sessions Judge, Nagpur in Session Trial No. 67/98 for offences under Sections 302 an...