Showing : 1-10 of 202 Results

TRIPURA HIGH COURT
Year of decision: 2019
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Plea that loan not advanced through account payee cheque and thus violated the provision of S.269-SS of Income Tax Act - Advancing loan not in consonance with the provision of S.269-SS of Income Tax Act will not make the proceedings u/s 138 of the Act bad in law...........
MADHYA PRADESH HIGH COURT
Year of decision: 2019
Details
Negotiable Instruments Act, 1881, Section 138, 139-- Dishonour of cheque - Loan of Rs.10,00,000/- - Source of income - Non-filing of income tax return - Non filing of Income Tax Return by itself does not mean that complainant had no source of income - No adverse inference can be drawn in this regard only because of absence of Income Tax Return...........
SUPREME COURT OF INDIA
Year of decision: 2019
Details
Negotiable Instruments Act, 1881, Section 138, 139-- Dishonour of cheque - Friendly loan of Rs.15 lakhs by Income Tax practitioner to his client - Blank signed cheque issued for its repayment - Loan advanced not by cheque or demand draft or RTGS and without obtaining any writing to this effect - Such loan not shown in the income tax return of..........
SUPREME COURT OF INDIA
Year of decision: 2019
Details
Income Tax Act, 1961, Section 80DD-- Insurance - Payment of annuity or lump sum amount - Benefit for handicapped dependents - Condition incorporated in the policy that amount shall not be given to handicapped person during lifetime of parent/guardian/life assured, is in conformity with S.80-DD(2)(b) of the Act - Denial of benefit of..........
DELHI HIGH COURT
Year of decision: 2018
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Friendly loan - Date of advancement of loan and issuance of cheque not mentioned in complaint as well as affidavit of complainant - Neither any written agreement was executed between parties nor income tax return of complainant reflected as to advancement of loan -..........
PUNJAB AND HARAYANA HIGH COURT
Year of decision: 2018
Details
Limitation Act, 1963, Section 18-- Acknowledgment - Income tax deducted at source on the accrued interest deposited by defendant - It is an acknowledgment of the amount payable...........
DELHI HIGH COURT
Year of decision: 2018
Details
Agreement to sell-- Specific performance - Readiness and willingness - Financial capacity - No documentary evidence whatsoever filed by plaintiff with respect to his financial capacity - No income tax returns filed - No proof of bank deposits filed - No proof that balance sale consideration existed in the bank..........
RAJASTHAN HIGH COURT
Year of decision: 2018
Details
Hindu Marriage Act, 1955, Section 24-- Maintenance pendente lite - Enhancement - Plea raised by husband that he is maintaining his parents and also wife is highly qualified - Parents of husband are pensioners and wife could not get a job to survive - Income tax returns of husband shows his income as Rs.12 lacs p.a. - Interim..........
SUPREME COURT OF INDIA
Year of decision: 2018
Details
Motor Vehicles Act, 1988, Section 166-- Fatal accident - Compensation - Determination of income of deceased - Income of deceased as stated in Income Tax return should not be ignored merely because there is contradiction between salary of deceased stated in salary certificate and income tax return - There is nothing in law which requires..........
RAJASTHAN HIGH COURT
Year of decision: 2018
Details
Protection of Women From Domestic Violence Act, 2005, Section 23-- Interim maintenance - Income tax returns of husband taken into consideration while granting interim maintenance - Wife having degree and preparing for Phd. - Without evidence being led by parties, conclusion about their income cannot be drawn - But looking to necessity to meet day to day expenses..........

Showing : 1-10 of 202 Results