Search Results for "assessee company"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Search Results for "assessee company"

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High Court

Bombay High Court Dismisses Revenue's Appeal in Service Tax Classification Dispute. Services Provided by Respondent to Overseas Manufacturers Held Not Classifiable as Business Auxiliary Services and Treated as Export of Services.

31 Jul 2017

The Commissioner of Service Tax, Mumbai, appealed under Section 35G of the Central Excise Act, 1944 against an order dated 07-01-2015 passed by the Cu...

High Court

Bombay High Court Dismisses Challenge to GST Levy on TDR/FSI Transfers by Builders Association. Transferable Development Rights (TDR) and Floor Space Index (FSI) are 'goods' under Article 366(12) of the Constitution and subject to GST as a supply under Section 7 of the Central Goods and Services Tax Act, 2017.

10 Apr 2018

The petitioners, Builders Association of Navi Mumbai and Neelsidhi Realties, filed a writ petition under Article 226 of the Constitution of India chal...

Supreme Court

Supreme Court Upholds Workmen's Bonus Award by Limiting Depreciation Deduction in Surplus Calculation. Depreciation Admissible Under Income-tax Act Cannot Be Fully Claimed as Prior Charge; Abnormal Additions Like Initial and Additional Depreciation Not Fair to Workmen.

5 Nov 1957

The case arose from an industrial dispute between Sree Meenakshi Mills Ltd. and their workmen concerning payment of bonus for the year 1950–51. The ...

High Court

Bombay High Court examines maintainability and delay condonation in appeals filed by State under Bombay Sales Tax Act, 1959. The dispute pertained to taxation of kerosene used as feedstock and returned stream after extraction of N-Paraffin under an agreement between Reliance Industries Limited and Bharat Petroleum Corporation Limited.

22 Mar 2018

The matter involved a batch of petitions challenging orders of the Maharashtra Sales Tax Tribunal under the Bombay Sales Tax Act, 1959. Reliance Indus...

Supreme Court

Supreme Court Dismisses Recall Application in Income Tax Case — Service on Power of Attorney Holder Held Valid. Service of notice on authorized representative/agent of company under Section 2(35) of Income Tax Act, 1961 is sufficient service.

25 Oct 2019

The Principal Commissioner of Income Tax (Central) filed a Special Leave Petition (SLP) against NRA Iron & Steel Pvt. Ltd., which was decided ex parte...

High Court

Bombay High Court Quashes ESI Order Passed Without Supplying Interim Reports to Employer — Violation of Natural Justice. Section 45A ESI Act assessment set aside as authority relied on Social Security Officer reports not shared with petitioner, remitted for fresh hearing.

18 Sep 2024

The petitioner, SBI General Insurance Company Limited, challenged an order dated 29 December 2023/1 January 2024 passed by the Assistant Director, Aut...

High Court

Bombay High Court Quashes Cancellation of GST Registration for Vague Show Cause Notice — Principles of Natural Justice Violated. Show Cause Notice Merely Recited Statutory Language Without Specific Allegations, Rendering Cancellation Order Unsustainable Under Section 20 of IGST Act, 2017 Read with Section 107 of CGST Act, 2017.

3 Oct 2023

The petitioner, Makersburry India Pvt. Ltd., a company registered under the GST laws, challenged an order dated 26 April 2023 passed by the Deputy Com...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Beyond Four Years Under Section 147 of Income Tax Act, 1961 — No Failure to Disclose Material Facts. Reopening Based on Change of Opinion Not Permissible; Notice Under Section 148 Quashed.

8 Nov 2023

The petitioner, Hasmukh Estates Pvt. Ltd., a company registered under the Companies Act, 1956/2013, filed a writ petition under Article 226 of the Con...

High Court

Karnataka High Court Hears Writ Petition by State Transmission Utility and Load Dispatch Centre Against Central Electricity Regulatory Commission's Order Striking Down a Condition in Open Access Clearance. Central Electricity Regulatory Commission held that Regulation prevails over administrative condition, but State Load Dispatch Centre argues its statutory function under Sections 31 and 32 of Electricity Act, 2003 is being overridden.

22 May 2023

The writ petition was filed by the Karnataka Power Transmission Corporation (KPTCL) and the State Load Dispatch Centre (SLDC) under Articles 226 and 2...

High Court

Bombay High Court Overrules Full Bench: Post-Poll Aghadi Under Section 63(2B) of Maharashtra Municipal Councils Act Attracts Full Disqualification Regime Under Maharashtra Local Authority Members' Disqualification Act, 1986. The court held that the legal fiction in the proviso equates post-poll Aghadi with pre-poll Aghadi for all purposes, including disqualification for defection, and not merely for representation in subject committees.

16 Jul 2024

The case involves a reference to a larger bench of the Bombay High Court to resolve a conflict regarding the interpretation of the second Proviso to S...

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