Search Results for Tag : Section 35

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Govt.: Deduction Benefit under Section 35AC Only Till March 31(22.08.2016)

Government has said that benefit of deduction under section 35AC of the IT Act will only be available till March 31, in respect to the payments made t.....

Tags : Government, Section 35AC, IT Act

SC: Conviction for Stalking Quashed Due to Marriage Between Convict and Complainant(20.05.2024)

The conviction of a man for offence of stalking under Section 354D of the Indian Penal Code, 1860 was quashed by the Supreme Court on the ground that .....

Tags : Supreme Court, Section 354D of IPC, Stalking

Kerala HC: Waiver of Pre-Deposit u/s 35F for Filing Appeal Destroy Legislative Intent(07.04.2022)

Kerala High Court has observed that waiver of pre-deposit for filing appeal under section 35F of the Central Excise Act, 1944 would destroy the legisl.....

Tags : Kerala High Court, waiver, pre-deposit, section 35F Central Excise Act, 1944, legislative intent

CGST: Refund of Duty Deposit Paid on or After Amendment of 2014 Can Invoke Section 35FF(30.05.2022)

Central Goods and Services Tax Authority, Panipat observed that refund of duty deposit paid on or after the amendment of 2014 can invoke Section 35FF .....

Tags : Central Goods and Services Tax, amendment, Section 35FF

Bom. HC: Cannot Book Lawyer for Asking CBI Officers to Show their Identity Cards(25.11.2024)

Bombay High Court has stated that mere restraint of an official would not amount to an offence under Section 353 of IPC. Nature of restraint is crucia.....

Tags : Bombay High Court, CBI Officers, Section 353

Gujarat HC Upholds Vires of Provision Denying Deduction for Payments to Eligible Project or Scheme(04.10.2017)

Gujarat HC has upheld vires of Sub-section 7 of Section 35AC of Income Tax Act according to which benefit of deduction under Section 35AC of Act is no.....

Tags : Gujarat HC, Section 35AC of Income Tax Act

Rajasthan HC: School Certificate Alone Not Proof of Victim's Age(04.08.2025)

Rajasthan High Court held that a school-issued certificate, unsupported by other proof, is insufficient to determine the age of a kidnapped victim, un.....

Tags : Rajasthan High Court, Age Determination, Indian Evidence Act, Section 35

SC: HCs Must Ensure S. 313 CrPC (S.351 BNSS) Compliance at Earliest To Avoid Acquittals(23.04.2025)

Supreme Court, while upholding the acquittal of an accused, has observed that High Courts must be proactive while checking compliance with Section 313.....

Tags : Supreme Court, Section 313 CrPC, Section 351 BNSS, Acquittal

Tel. HC: Partner in Consensual Sexual Relationship Not Included in the Scope of Perpetrator u/s 354C(27.10.2023)

Telangana High Court has held that under Section 354C of IPC, the ‘perpetrator’ or ‘any other person at the behest of the perpetrator’ would not mean .....

Tags : Telangana High Court, Consensual, Section 354C, Perpetrator

Bom. HC: Following a Woman and Pushing Her With Bicycle is Not an Offence u/s 354 IPC(03.01.2024)

Bombay High Court while observing that the act of following a woman a couple of times, abusing and pushing her with a bicycle may be annoying but defi.....

Tags : Bombay High Court, Sense of Decency, Section 354 IPC