Search Results for "Section 42-A"

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Supreme Court Modifies Sentence in Father-Daughter Rape Case: POCSO Act Overrides IPC for Offence but Greater Punishment Applies Under Section 42. The Court held that Section 42 of POCSO Act mandates application of law providing greater punishment, and High Court cannot enhance sentence without appeal.

The appellant, Gyanendra Singh @ Raja Singh, was convicted by the trial court for offences under Sections 376(2)(f) and 376(2)(i) of the Indian Penal ...

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Bombay High Court Allows Petition Declaring Lapsing of Land Reservation Under Section 127 of MRTP Act Due to Non-Acquisition Within Ten Years. Landowner Held Entitled to Develop Land After Reservation Lapses Automatically Without Need for Representation.

The petitioner, Pralhad Tulsiram Bundele, owned land bearing Survey No.31/4, area 1.09 HR, at Village Khel Traymbak Narayan, Taluka Achalpur, District...

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High Court of Karnataka Grants Bail to Accused in POCSO and SC/ST Act Case — Petitioner Enlarged on Bail with Conditions. Court Held That Petitioner Is Entitled to Bail Under Section 439 CrPC for Offences Under Sections 448, 504, 305 IPC, Section 12 POCSO Act, and Section 3(2)(va) SC/ST Act.

The petitioner, Somashekar, was the accused in Spl.C.No.279/2023 pending before the Additional District and Sessions Judge, FTSC-I, Hassan, for offenc...

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Bombay High Court Allows Writ Petition Challenging Rejection of Lower TDS Certificate Under Section 195(2) of Income Tax Act, 1961. Court holds that Assessing Officer must consider application on merits and cannot reject it solely because non-resident seller had not filed tax returns.

The petitioner, Rohan Developers Pvt. Ltd., a company engaged in property development, sought to purchase a 1/8th undivided share in a property from M...

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Bombay High Court Upholds Revenue in Block of Assets Case — Industrial Gala Sale Taxed as Short Term Capital Gain Under Section 50. Non-Use of Asset Does Not Remove It from Block of Assets; Depreciation History Determines Tax Treatment.

The case involves an income tax reference by the Income Tax Appellate Tribunal, Mumbai Bench, at the instance of the assessee, Smt. Meena v. Pamnani, ...

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High Court of Karnataka Quashes Notification and Election Notice for Town Panchayat President and Vice-President Posts Due to Non-Compliance with Section 42A of Karnataka Municipalities Act, 1964. Court holds that provisional notification and public hearing are mandatory before final reservation of posts.

The petitioner, B.N. Srinivas, challenged the legality of a notification dated 13.03.2017 issued by the State of Karnataka and an election notice date...

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Bombay High Court Allows Revenue's Appeal in Income Tax Case - Holding Period for Long-Term Capital Gains Determined by Section 2(42A) Explanation 1. Indexation Benefit Requires Asset Held for More Than 36 Months; Inherited Property's Holding Period Includes Previous Owner's Period.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) regarding the computation o...