Search Results for "taxation laws"

319 result(s) found

Scroll Down To Discover

Found 319 result(s)

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred. TOLA Extension Cannot Revive Expired Limitation Period for AY 2016-2017.

The petitioner, Amrita Aditya Shah, filed a petition under Article 226 of the Constitution of India challenging a notice dated 28.07.2022 issued under...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2017-18 as Time-Barred Under Section 148 of Income Tax Act, 1961 — Notice Issued Under TOLA Extended Period Held Invalid Due to No Surviving Time After Ashish Agarwal Directions.

The petitioner, Shell Global Solutions International BV, filed a writ petition under Article 226 of the Constitution of India challenging a notice dat...

© Image Copyrights Juris Services & Technology

High Court of Bombay at Goa Considers Legality of Re-opening Assessment Under Income Tax Act, 1961. Court Examines Whether Proceedings Initiated Under Substituted Sections 147-151 After Finance Act Amendment Are Valid for Assessment Year 2013-14.

In this writ petition before the High Court of Bombay at Goa, the petitioner, an individual assessee, challenged the revenue's action of reopening his...

© Image Copyrights Juris Services & Technology

Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses PIL Challenging Jeevan Aadhar Policy Condition That Annuity Payable Only After Death of Proposer Under Section 80DD Income Tax Act. Court Holds That Policy Terms Align with Statutory Scheme and No Violation of Article 14.

The petitioner, Ravi Agrawal, a differently abled person, filed a Public Interest Litigation under Article 32 of the Constitution challenging the cond...

© Image Copyrights Juris Services & Technology

Karnataka High Court Upholds SC/ST Reservation in Excise Licenses — CL-7D Rules Valid. Amendment to Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968 providing concessional licenses to SC/ST hotel owners is not arbitrary or unconstitutional.

The petitioner, B Govindraj Hegde, Secretary of the Federation of Wine Merchants Association, Karnataka, challenged the vires of the Karnataka Excise ...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Revenue's Appeal in Shipping Company Tax Case — Reimbursement of Telecommunication Costs Held as Income. Payments received by foreign shipping company from Indian agents for use of MaerskNet system treated as revenue receipt, not mere reimbursement, under Income Tax Act, 1961.

The case involves a set of appeals filed by the Director of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the tax...

© Image Copyrights Juris Services & Technology

Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.

The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...