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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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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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"Exploring the Legal Framework on Political Defection and Local Governance in Maharashtra"

The judgment addresses the legal framework surrounding political defections at various levels of government, including local authorities such as munic...

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Karnataka High Court Quashes FIR Under Section 295A IPC and Section 67 IT Act in WhatsApp Group Case Due to Lack of Sanction and Insufficient Evidence -- Petitioner Acquitted of Religious Offence Charges

The Karnataka High Court allowed a criminal petition filed under Section 482 of the CrPC seeking to quash an FIR registered under Section 295A IPC and...

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Bombay High Court Dismisses Petition Challenging Eviction Order Under Maharashtra Rent Control Act. Competent Authority's Order for Possession Upheld Due to Non-Payment of Rent and Unauthorized Subletting.

The petitioner, AMI Merchandising Pvt. Ltd., filed a writ petition under Article 227 of the Constitution challenging the judgment and order dated 14/0...

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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...