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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Cooperative Society Entitled to Deduction Under Section 80P(2)(e) on Ginning and Pressing Charges. Reopening of Assessment Based on Change of Opinion Not Justified.

The case involves an appeal by the Commissioner of Income Tax-I, Nagpur against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the...

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High Court Quashes Process Against Accused in Cheque Dishonour Case Due to Lack of Territorial Jurisdiction and Limitation Bar. Complaint Filed Beyond Limitation After Return for Want of Jurisdiction Cannot Be Entertained Without Fresh Cognizance.

The applicants, original accused Nos. 2 to 4, challenged the order dated 18.06.2016 passed by the Judicial Magistrate First Class, Gangapur, issuing p...

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High Court of Karnataka Allows Appeal in Income Tax Case — Disallows Reopening of Assessment Beyond Four Years Without Failure to Disclose Material Facts. Section 147 of Income Tax Act, 1961 Requires Full and True Disclosure for Reopening After Four Years.

The appellant, M/s. Safina Hotels Private Limited, filed its return of income for the assessment year 2001-02. The assessment was completed under Sect...

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Bombay High Court Dismisses Petition Challenging ESI Act Applicability to Bidi Manufacturer. Definition of Factory Under Section 2(12) ESI Act Includes Premises with Power-Aided Manufacturing Process, Home Workers Are Employees.

The petitioner, M/s. Ramchand Onkarlal Agarwal, a bidi manufacturer in Kamptee, Nagpur, challenged the applicability of the Employees' State Insurance...

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Bombay High Court Grants Interim Injunction Against Trademark Infringement in Favor of Plaintiff. Passing Off Claim Deferred Due to Pending Rectification Proceedings Under Section 124 of Trade Marks Act, 1999.

The plaintiffs, Hem Corporation Pvt. Ltd. and three individuals (erstwhile partners of a firm), filed a suit for trademark infringement and passing of...

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Bombay High Court Quashes Reassessment Notices for HUF Assessee in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Notices under Section 148 of Income Tax Act, 1961 set aside as reasons for reopening were based on mere change of opinion and not on fresh tangible material.

The petitioner, a Hindu Undivided Family (HUF) carrying on cotton ginning and pressing business, challenged four notices dated 30 March 2004 issued un...

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Bombay High Court Dismisses Employer's Challenge to Gratuity Award for Non-Seasonal Employees in Ginning Factory. Employees working as Wireman and Press Driver held entitled to gratuity at fifteen days' wages per year under Section 4(2) of Payment of Gratuity Act, 1972, not seven days per season.

The case involves two writ petitions filed by Madhaodas Jankidas Mohta Ginning and Pressing Factory (the employer) challenging orders of the Controlli...