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Supreme Court Allows Appeal in Res Judicata Case — High Court Erred in Dismissing Second Appeal Without Considering Substantial Question of Law. The suit for declaration of title and possession was not barred by res judicata as the earlier suit did not adjudicate the rights of co-defendants.

The plaintiff-appellant, Har Narayan Tewari, filed Title Suit No.9/89 for declaration of title and possession over 0.30 acres of land (0.12 acres of P...

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High Court of Bombay at Goa Dismisses Civil Revision Application in Tenancy Dispute — Order VII Rule 11 CPC Application Properly Dismissed. Plaint Not Barred by Law as Tenancy Claim Requires Proof, Not Mere Allegation.

The applicant, Blaze Fernandes, filed a Civil Revision Application under Section 115 CPC challenging the order dated 08.03.2018 of the Civil Judge Jun...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...

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Supreme Court Remands Income Tax Reference to High Court for Improper Conditional Disposal. High Court Erred by Basing Answers on Pending Appeals Instead of Determining Issues of Capital Gains and Dividend on Facts.

The appeal arose from a reference under the Income-tax Act, 1922. The assessee, a shareholder of a company, had received distributions out of land acq...

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Supreme Court Allows Assessee in Income Tax Case — Receipt for Construction of Cinema House Not Advance Rent. Lease Lacked Stipulation for Adjustment of Payment Toward Rent; Premium Prima Facie Capital Not Taxable Under Income Tax Act.

The case involves an assessee who, on July 19, 1945, took a lease of certain premises in Calcutta on monthly rent. He made alterations to convert the ...