Search Results for "Double Deduction"

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Bombay High Court Partly Allows Appeals in Land Acquisition Case for Percolation Tank Construction. Market Value of Agricultural Land Fixed at Rs. 1,00,000 per Acre with Statutory Benefits Under Land Acquisition Act, 1894.

The case involves two first appeals filed under Section 54 of the Land Acquisition Act, 1894, challenging the award dated 18.02.2008 passed by the Ref...

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Bombay High Court Allows Refund of IGST Paid on Exported Goods Despite Claim of Higher Drawback Rate. Petitioner entitled to refund of IGST under Section 16(3)(b) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules, as selection of higher drawback column does not disentitle refund.

The petitioner, Kunal Housewares Private Limited, exported stainless steel household articles in July, August, and September 2017. The petitioner paid...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

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Bombay High Court Allows Appeal for Enhanced Compensation in Motor Accident Claim of Additional District Judge. Multiplier of 13 applied and 50% future prospects added, enhancing award from Rs.3,04,272/- to Rs.7,00,000/- with 6% interest.

The case arises from a motor accident on 31.10.1990 at Swawalambinagar Chowk, Nagpur, where the deceased, an Additional District Judge aged 44 years, ...