Showing : 71-80 of 199 Results

PUNJAB AND HARAYANA HIGH COURT
Year of decision: 2014
Details
Registration Act, 1908, Section 17, Income Tax Rules, Rule 68B-- Registration of sale deed - Sale deed not registered as there was attachment by Income Tax Department - As per Rule 68-B of Income Tax Rules the attachment lapses after period of three years - Sale of property, in the instant case, was much after the lapse of three years period of attachment by..........
SUPREME COURT OF INDIA
Year of decision: 2014
Details
, Section 13(2), 13(1)(e), 239, 227- - Corruption case - Order of discharge - While passing order of discharge, fact that accused other than two Ministers have been assessed to income tax and paid income tax cannot be relied upon to discharge accused persons particularly in view of allegation made by prosecution that there was no..........
DELHI HIGH COURT
Year of decision: 2013
Details
Equity -- Indulging in violation of laws obviously for the purpose of saving of stamp duty and income tax - Equity is not in favour of such party and such party is barred from any relief...........
ORISSA HIGH COURT
Year of decision: 2013
Details
Prevention of Money Laundering Act, 2003, Section 3, 24-- Act of 2003 being a special statute has overriding effect on Income Tax Act...........
DELHI HIGH COURT
Year of decision: 2013
Details
Hindu Marriage Act, 1955, Section 24-- Maintenance pendente lite - Income tax returns are inconclusive in determining award of maintenance in matrimonial proceedings...........
PUNJAB AND HARAYANA HIGH COURT
Year of decision: 2013
Details
Hindu Marriage Act, 1955, Section 25-- Maintenance - Assessment of income on the basis of income tax returns - Income tax returns that have been produced are documents of assessments by the income tax authorities - Presumption of truth attaches to them though it is rebuttable but it cannot be rebutted by oral evidence only - S.91 of..........
PUNJAB AND HARAYANA HIGH COURT
Year of decision: 2013
Details
Evidence Act, 1872, Section 114, 91-- Assessment of income tax returns - Presumption of truth is attached to them though it is rebuttable - Presumption cannot be rebutted by oral evidence only - S.91 of Evidence Act enjoins that in the face of documentary evidence, oral evidence is normally excluded from consideration - In the absence..........
ORISSA HIGH COURT
Year of decision: 2013
Details
Hindu Marriage Act, 1955, Section 25-- Permanent alimony - Wife working as teacher and getting salary of Rs.3500/- - Wife being employed cannot be deprived of getting permanent alimony - Husband, Director of Company stated to earn Rs.30,000/- p.m. - Husband also worked as consultant of some other firms - Taking into consideration of..........
BOMBAY HIGH COURT
Year of decision: 2013
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Loan against cheque - Loan not shown in Income tax return - Accused cannot be allowed to take a plea that said amount becomes irrecoverable - Infraction of provision of Income Tax Act is a matter between revenue and defaulter - Advantage thereof cannot be taken by borrower...........
BOMBAY HIGH COURT
Year of decision: 2013
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Loan against cheque - Advancing loan of more than Rs.20,000/- in cash - Contravention of Income tax Act - Held, the person taking loan cannot invoke provision of Income Tax Act from recovering the advance and accused cannot refuse to make payment...........

Showing : 71-80 of 199 Results