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Supreme Court Dismisses Revenue's Appeals in Karnataka VAT Act Cases on Input Tax Credit Claims. Court Interprets Section 70 to Hold Purchasing Dealers Discharged Burden of Proof Through Genuine Invoices and Payments, Entitling Them to ITC Despite Seller Defaults.

The dispute involved appeals by the State of Karnataka (revenue) against High Court judgments that dismissed revision applications and allowed Input T...

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Bombay High Court Dismisses Second Appeal in Specific Performance Suit — Concurrent Findings of Fact Not Disturbed. Agreement for Sale Contained Contradictory Clauses Regarding Time for Performance, and Plaintiff Failed to Prove Readiness and Willingness.

The appellant (plaintiff) filed a Second Appeal against the concurrent dismissal of his suit for specific performance of an agreement for sale of a pl...

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Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim — Gratuitous Passenger in Goods Vehicle Not Entitled to Compensation. Claimant traveling as gratuitous passenger in goods vehicle cannot be considered owner of goods; insurer not liable under Motor Vehicles Act, 1988.

The case involves an appeal by United India Insurance Company Ltd. against the award of compensation by the Motor Accident Claims Tribunal, Palghar, i...