Search Results for Tag : Onus
International Cases
HMRC gets payday on bankers’ bonuses(09.03.2016)
Hearing a case that ties together the two bugbears of today’s commercial world - executives’ bonuses and offshore companies - the British Supreme Cour.....
Tags : bankers, bonus, purposive approach
Burden to prove that ESTA applies in relation to a specific occupier rests on the occupier who invokes the application of the Act(29.04.2022)
The issue in present application for special leave to appeal is whether a community of about 300 people who occupied the Applicant’s property known as.....
Tags : Occupants, Onus, Proof
Onus is on the prosecution to prove on a balance of probabilities that it was entitled to a forfeiture order(31.05.2022)
The issue before the SCA concerned the question of whether a Volkswagen 364 Scirocco motor vehicle with registration number FGC 937 MP (the vehicle) r.....
Tags : Unlawful activity, Proof, Onus
News
President Gives Nod to SC and ST (Prevention of Atrocities) Amendment Act and others(08.01.2016)
President has given nod to Arbitration and Conciliation (Amendment) Act; Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Amendment Ac.....
Tags : Arbitration and Conciliation (Amendment) Act; Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Amendment Act; Commercial Courts,Commercial Division and Commercial Appellate Division of High Courts Act; Payment of Bonus (Amendment) Act, 2015
Kar. HC: Onus on Accused to Prove that Issued Cheque was Misused by Complainant(20.12.2023)
Karnataka High Court while observing that when the court draws presumption under section 139 of Negotiable Instruments Act in favor of the holder of t.....
Tags : Karnataka High Court, Negotiable Instrument, Onus
ITAT: Onus to Prove Creditworthiness of Unexplained Credit is on Assessee(26.05.2022)
Income Tax Appellate Tribunal (ITAT), Allahabad Bench has held that the onus to prove the creditworthiness of the unexplained credit is on the Assesse.....
Tags : ITAT, Onus, Creditworthiness
Bombay HC Put Stay on Retrospective Roll-Out of New Bonus Payment Act(15.06.2016)
Bombay High Court has stayed the retrospective implementation of the recently amended Payment of Bonus Act in an ad interim verdict passed on 13th Jun.....
Tags : Bombay High Court, New Bonus Payment Act
Guj. HC: Onus of Due Diligence Before Entering Into Sale Transaction is on Property Purchaser(06.09.2022)
Gujarat High Court while deciding anticipatory bail plea by property purchaser charged for cheating under IPC, has held that the onus of performing du.....
Tags : Gujarat High Court, Cheating, Onus, Due Diligence
Delhi HC Allows Income Tax Deduction of Payment of Bonus by Company to Director(15.04.2022)
Delhi High Court has allowed the deduction of payment of bonus by a Company to its Directors by directing the income tax department to follow the rule.....
Tags : Delhi High Court, Deduction of Payment of Bonus
ITAT, Mumbai: Company Granting Bonus to Employees or Shareholder Entitled to Tax Benefits(25.11.2020)
Income Tax Appellate Tribunal (ITAT), Mumbai has held that the company which is granting bonuses to its employees or shareholders is entitled to tax b.....
Tags : Income Tax Appellate Tribunal, Company Granting Bonus
ITAT: Onus to Prove Authenticity of Loan Transactions is on Assessee(25.05.2022)
Income Tax Appellate Tribunal (ITAT), Raipur bench has held that if AO doubts the authenticity of loan transactions, then, the onus is upon the assess.....
Tags : ITAT, Loan Transaction, Assessee, Onus
SC: Can’t Deny Bonus to Workers on Ground of Factories being Run by Charitable Trust(04.04.2025)
Supreme Court has held that workers in a factory cannot be denied bonus on the ground that the factories are being run by a charitable trust.
Tags : Supreme Court, Bonus, Charitable Trust
Notifications & Circulars
Productivity Linked Bonus for Railway Employees(07.10.2015)
The Cabinet approved Production Linked Bonus (PLB) for Railway Employees. As in previous years, 78 days’ wages will be paid considering the good finan.....
Tags : Railway, production, bonus, employees
Apex Court: Reverse Onus of Proof Does not Exonerate Prosecution from Establishing Prima Facie Case(29.08.2019)
Apex Court has observed that though Narcotic Drugs and Psychotropic Substances Act, 1985 carries reverse onus of proof it does not exonerate the prose.....
Tags : Apex Court, Onus of Proof
SC: Can’t Deny Bonus to Workers on Ground of Factories being Run by Charitable Trust(04.04.2025)
Supreme Court has held that workers in a factory cannot be denied bonus on the ground that the factories are being run by a charitable trust.
Tags : Supreme Court, Bonus, Charitable Trust
SC: When Death Takes Place Inside Privacy of House, Onus on Residents to Give Explanation(20.11.2020)
Supreme Court has upheld the conviction of a husband for the murder of his wife after noting that he had not offered an explanation for the death whic.....
Tags : Supreme Court, Onus of Explanation on Residents
Kerala HC: Onus of Proof of Will is on Propounder to Remove Suspicious Circumstances(07.03.2022)
Kerala High Court has ruled that if there exist suspicious circumstances surrounding the execution of the will, it is the onus of the propounder to re.....
Tags : Kerala High Court, Onus of Proof of Will
Kerala HC Stays Retrospective Effect of Payment of Bonus (Amendment) Act, 2015(29.01.2016)
Kerala High Court has stayed retrospective effect of Payment of Bonus (Amendment) Act, 2015.
Tags : Kerala High Court, Payment of Bonus (Amendment) Act, 2015