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Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.

The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Affirms Interim Maintenance for Wife and Son in Matrimonial Dispute. Court Frames Guidelines on Maintenance Under Section 125 Cr.P.C. and Other Enactments to Ensure Uniformity and Consistency.

The case arises from an application for interim maintenance filed by the wife and minor son under Section 125 Cr.P.C. The wife left the matrimonial ho...

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High Court of Karnataka Enhances Compensation in Motor Accident Claim Case — Deceased was a 60-year-old agriculturist earning Rs.6,000 per month; Tribunal's notional income of Rs.4,500 per month enhanced to Rs.6,000 per month with multiplier of 9 and 1/3rd deduction for personal expenses.

The appeal was filed by the claimants (wife and children of the deceased Buddappa) under Section 173(1) of the Motor Vehicles Act, 1988, against the j...

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Bombay High Court Allows Appeal in Motor Accident Claim for Deceased Student - Compensation Enhanced. Notional income of Rs. 10,000/- upheld, multiplier corrected to 18, future prospects at 40% granted, and conventional heads enhanced under Section 166 of Motor Vehicles Act, 1988.

The present appeal arises from a judgment and award dated 02.09.2024 passed by the Motor Accident Claims Tribunal, Phaltan, in MACP No. 15/2024, where...

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Gujarat High Court Dismisses Insurance Company's Appeal in Motor Accident Claim — Negligence of Jeep Driver Upheld. Compensation of Rs.12,99,600/- with 9% Interest Awarded to Legal Heirs of Deceased Motorcyclist Under Motor Vehicles Act, 1988.

The case arises from a motor accident claim petition filed by the legal heirs of the deceased, Ajayji Dineshji Thakor, who died in a road accident on ...

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Bombay High Court Upholds Disallowance of Medical Expenditure on Foreign Tour for Eye Treatment as Personal Expenditure Under Section 37(1) of Income Tax Act, 1961. Expenditure incurred for pre-operation investigation of eyes held to be personal in nature, not allowable as business expenditure.

The case pertains to a reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal to the Bombay High Court. The ...

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Bombay High Court Allows Appeal in Motor Accident Claim — Enhances Compensation for Death of Apprentice Steward. Future Prospects and Correct Multiplier Applied Under Motor Vehicles Act, 1988.

The appellant, Vincentina Paulina D'Souza, filed a claim petition before the Motor Accident Claims Tribunal (MACT) at Goa seeking compensation for the...