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Bombay High Court Upholds Conditional Leave to Defend in Summary Suit for Recovery of Magnetite Powder Price. The court held that triable issues existed but the defendant's defence was not wholly bona fide, warranting security under Order 37 Rule 3(5) CPC.

The judgment concerns two writ petitions arising from a summary suit for recovery of Rs. 38,89,674.14 filed by the plaintiff (M/s. Parijat Enterprises...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Allows Revenue's Appeal in Part, Upholds Deduction Under Section 80HHE for Supply of Software Professionals Abroad. Supply of qualified manpower services to a person outside India constitutes rendering of technical services under Section 80HHE of the Income Tax Act, 1961.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax Appellate Tribun...