Search Results for "Interpretation"

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Supreme Court Dismisses Revenue's Appeal in Income Tax Act Case Upholding Revisional Jurisdiction. Commissioner Validly Set Aside Assessment Order as Payment to Shareholders Was Not 'Cost of Improvement' Under Capital Gains Computation Under Sections 48 and 263 of Income Tax Act, 1961.

The dispute arose from an income tax assessment concerning the sale of a property named 'Paville House' by the respondent assessee, a company engaged ...

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Supreme Court Dismisses Revenue's Appeals in Customs Classification Disputes Over LCD Panels. LCD Panels Classified Under Chapter Heading 9013.8010 as Liquid Crystal Devices, Not as Parts of Television Sets or Car Audio Systems Under General Headings.

The appeals involved disputes over the customs classification of imported LCD panels by two assessees, M/s Videocon International and M/S Harman Inter...

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Supreme Court Dismisses Appeal of Convicts in Murder Case Under Section 302 IPC. High Court's affirmation of life imprisonment upheld based on eyewitness testimony and discovery of weapons, despite challenges to evidence reliability.

The appeal arose from a murder conviction where two appellants were convicted under Section 302 read with Section 34 of the Indian Penal Code, 1860, a...