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Bombay High Court Dismisses Revenue Appeal for Lack of Territorial Jurisdiction in Income Tax Matter. Jurisdiction lies with High Court where Assessing Officer is located, not where ITAT Bench sits.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT), Panaji Bench, which had ru...

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High Court Dismisses Municipal Council's Writ Petitions Challenging Industrial Tribunal Awards on Regularization and Reinstatement Due to Gross Delay and Laches. The Court Upholds Award of Reinstatement with Backwages Holding Termination Violated Section 33(2)(b) of the Industrial Disputes Act, 1947.

The High Court of Bombay at Goa disposed of two writ petitions filed by the Mapusa Municipal Council challenging awards of the Industrial Tribunal. Th...

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Karnataka High Court Allows Partition Appeal by Divided Son in Hindu Joint Family Property Dispute. Son who separated from father prior to 1956 is entitled to share in ancestral property as per Mitakshara law and Hindu Succession Act, 1956.

The case involves two regular first appeals (RFA No.100007/2014 and RFA No.100028/2014) arising from a common judgment and decree dated 25.10.2013 pas...

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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...