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Bombay High Court Allows Writ Petition of Tendu Leaves Contractors Association for Exemption from TCS under Section 206C(1A) of Income Tax Act, 1961. Contractors engaged in trading of forest produce are not liable to tax collection at source as they are not 'buyers' under the provision.

The petitioner, Gondia Beedi Leaves Contractors Association, representing contractors of Tendu leaves (a forest produce), filed a writ petition before...

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Bombay High Court Dismisses Revenue's Appeal in Central Excise Case Regarding Duty on Control Samples Consumed Within Factory. Court Holds That Samples Drawn for Testing and Destroyed Within Factory Premises are Not 'Removed' Under Central Excise Act, 1944, and Thus Not Dutiable.

The dispute concerned the levy of central excise duty on control samples drawn for testing by a manufacturer of bulk drugs. The assessee, RPG Life Sci...

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KAHC010341872013_1

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Supreme Court Dismisses Appeals of Retired Employees Challenging Cut-off Date for Triple Benefit Scheme. Cut-off Date of 31.08.2010 Based on Cabinet Decision Held Not Arbitrary and Not Violative of Article 14.

The appellants were retired teaching and non-teaching employees of deficit grant minority colleges in Bihar. They challenged the cut-off date of 31.08...

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Karnataka High Court Dismisses Writ Petition by Two Companies Challenging Gratuity Payment Order — Payment of Gratuity Act, 1972. Employee's continuous service under same management entitles him to gratuity despite separate corporate identities.

The petitioners, Varma Industrial Private Limited and IBC Knowledge Park Private Limited, challenged the order dated 31.05.2018 passed by the Assistan...