We may notice necessary facts giving rise to the present appeal. Vehicle No. RJ-19G-3661 was carrying `parchun’ materials and in addition 377 pieces of drum bucket paints. These goods were transported from Ughna (Surat) to Jodhpur under Bilty No. 014..
Taxation- TDS Obligation - Assessee made remittance to non - resident company without deducting TDS - AO considering it "fees for technical services" held him liable as assessee in default for not deducting TDS - CIT reversed assessment order - Hence..
The material facts of the case are: Late Mr. M. Ramachandran, the father of the 1st appellant as also of the plaintiff-respondent, had three sons, namely, Balathandayutham (1st appellant), Ezhilarasan (plaintiff-respondent) and one Gnanavoli and two ..
On 18th December, 2008, when some of the cases in the present batch came for hearing before a Division Bench of this Court to which one of us, Kapadia, J., was a party, the Division Bench of this Court found that some of the High Courts before which ..
The Dealer, incorporated as a private limited company, is engaged in the manufacture of aluminium ‘properzi’ redraw rods from aluminium ingots. The word ‘properzi’ is the name of the person who had invented the process of manufacturing redraw rods. A..
Present applicant has filed private complaint alleging that the complainant is a cooperative society registered under the Maharashtra Cooperative Societies Act, 1960. It is doing banking business. The respondent for his business had taken loan of Rs...
Criminal - Right to Trial in open Court - Section 327 of Code of Criminal Procedure 1973, (Cr.P.C.) - Whether the decision of the High Court to hold trial of the Appellant in Jail violative of Section 327 of the Cr.P.C. ? ..
Criminal - Shifting of Venue of Trial - Section 465 of Code of Criminal Procedure, 1973 - Whether the notification empowering a Sessions Court to hold trial inside the jail is outside the purview of Section 465 of the Code ? ..
Whether there is Discrimination against vis-à-vis the employees of the Government of India in the matter of Payment of Gratuity and claim that the ordinance amending the Gratuity Act w.e.f. 24th September 1997 instead of w.e.f. 1st April, 1995 (w.e.f..
Direct taxation - Chargeability of Income - Credit of TDS - Assessee, clearing and forwarding agent - Filed income tax return and was accepted under Section 143(1)(a)- Due to some discrepancy in total gross receipts as per TDS certificate and that sh..
In pursuance of a Banker’s Indemnity Insurance Proposal dated 1.7.1976 from the appellant (‘Bank’), the respondent (‘Insurer’) issued a Renewal Insurance Policy covering the period 1.7.1976 to 1.7.1977. The policy indemnified and insured the Bank aga..
Service - Pay Scale - Parity - Claim of - West Bengal Services Revision of Pay and Allowances Rules, 1981 - Respondent holding post of Inspector Agricultural Minimum Wages (AMW), claimed parity in pay scale with posts of Inspector (Cooperative Societ..
Criminal - Economic abuse as Domestic Violence - Validity of - Sections3, 12, 19, 20 and 27 Protection of Women from Domestic Violence Act, 2005 - Complaint filed by Respondents after 15 years Respondents on ground of cruelty and desertion since last..
Election - Standing Committee - Expiration of term - Sections 20, 20(3), 20(4) and 31 of Bombay Provincial Municipal Corporations Act,1949 - Whether the term of one half members (eight in numbers) of the present Standing Committee of the Nashik Muni..
Customs - Writ Petition - Demand- Demurrage charges - Consignment was stored at the warehouse of Respondent-Delay in removal of consignment was because of delay in assessment by Customs Authority- Hence, petitioner sort for waiver the warehouse charg..
Customs-Principles of Natural justice-Amendment of consignee's name in IGM-Section 30 of Chapter VI of the Customs Act-Petitioner applied to Customs Authorities to seek Amendment to the IGM so as to substitute his name as consignee in place of notifi..
The assessee purchased US-64 Units of the UTI in May 1990 for Rs. 3.75 crs, received dividend thereon of Rs. 45 lakhs and sold the units in July 1990 for Rs. 3.25 crs. The assessee claimed that deduction u/s 80M was available on the dividend and tha..
Environment - Pollution - Section 2(d) Environment (Protection) Act, 1986 - Dismissal of PIL filed against proposed setting-up of a project for manufacturing Poly-Vinyl Chloride (PVC) - Hence, present appeal- Whether High Court was justified in dismi..
Service - Dismissal - Principles of Natural Justice - Non-adherence thereto - Consequence thereof - Order 12, Rules 1, 2, 2A and 3A of Civil Procedure Code, 1908 - Respondent dismissed by the Disciplinary Authority on the basis of inquiry Officer's R..
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