Bombay High Court Hears Income Tax Appeal Filed by Assessee Company Under Section 260A of Income Tax Act, 1961. The Court’s Judgment Reserved on 12 June 2025 and Pronounced on 20 June 2025.
20 Jun 2025...
Search Results for "Karnataka Value Added Tax Act, 2003"
231 result(s) found
Found 231 result(s)
High Court
Madras High Court Quashes Tax Demand Against Auction Purchaser in TNVAT Recovery Case — Priority of Crown Debt Over Mortgagee's Right. The court held that a bona fide auction purchaser who buys property through a mortgagee's sale under Section 69 of the Transfer of Property Act, 1882 takes the property free of all encumbrances, including subsequent tax demands under Section 24 of the Tamil Nadu Value Added Tax Act, 2006.
21 Jan 2025The petitioner, D.K. Sadasivam, was the successful purchaser of a property (S.Nos. 7/10, 7/11 and 13/1 in Sigarahalli Village, Pennagaram Taluk, Dharm...
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Supreme Court
"Supreme Court Affirms Need for Minority Establishment in AMU’s Minority Status Dispute" AMU’s Minority Status Under Scrutiny: Establishment by Legislature Versus Minority Founding Rights
8 Nov 2024The Supreme Court judgment in Aligarh Muslim University v. Naresh Agarwal & Ors. primarily deals with the issue of minority rights in education, f...
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Supreme Court
Supreme Court Upholds Entry Tax on Industrial Townships — Industrial Townships Can Be Treated as 'Local Area' Under Entry 52 List II. Inclusion of industrial townships in definition of 'local area' for entry tax is constitutionally valid and does not violate Article 243-Q.
4 Nov 2022The Supreme Court considered a batch of appeals challenging the validity of entry tax levied on goods entering industrial townships under the Orissa E...
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Supreme Court
Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.
1 Jan 2022The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...
- 204
High Court
High Court of Karnataka Dismisses Revision Petition in VAT Case — Upholds Reassessment for Non-Production of Documents. Assessee failed to produce purchase bills and delivery notes despite multiple opportunities, leading to confirmation of tax demand under Section 39(1) of the Karnataka Value Added Tax Act, 2003.
30 May 2017The case involves a Sales Tax Revision Petition filed by M/s. Sri Balaji Traders, a partnership firm, against the State of Karnataka. The assessee was...
- 54
High Court
High Court of Karnataka Dismisses Revenue Appeals in Income Tax Exemption Cases for Charitable Trusts and Religious Institutions. Held that registration under Section 12AA and exemption under Section 11 of the Income Tax Act, 1961 cannot be denied solely on the ground of commercial activities if they are incidental to the charitable object.
22 Feb 2016The High Court of Karnataka heard a batch of appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the orders of t...
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High Court
High Court of Karnataka Allows Revision Petitions in KVAT Composition Tax Case — Works Contract Not Eligible for Composition Under Section 15 of Karnataka Value Added Tax Act, 2003. The court held that once a dealer opts for composition under Section 15, the turnover attributable to works contract cannot be separately taxed under Section 4(1)(b) of the Act.
19 Mar 2015The petitioner, M/s Suzlon Infrastructure Ltd. (subsequently known as M/s Synefra Engineering & Constructions Ltd. and presently as M/s Aspen Infrastr...
- 39
High Court
Karnataka High Court Adjudicates Classification of Electrical Insulated Press Board Under Third Schedule of KVAT Act, 2003. Assessee's Claim for Lower Tax Rate as 'Paper' is Examined Under Common Parlance and Trade Parlance Tests.
20 Aug 2014The assessee, a registered dealer under the CST Act and KVAT Act, manufactured and sold Electrical Insulated Press Board (High Density Board) used in ...
High Court
Bombay High Court Dismisses Commissioner's Appeal in Sales Tax Classification Dispute — Entry C74 'Plastic Footwear' Construed as Requiring Predominant Plastic Content, Not Exclusively Plastic. The product 'Escort 111 SYN Black', though not wholly made of plastic, was held to be covered by Entry C74 of the Maharashtra Value Added Tax Act, 2002, as it was predominantly made of plastic and moulded.
24 Jun 2011The Commissioner of Sales Tax appealed against the decision of the Maharashtra Sales Tax Tribunal which had held that the product 'Escort 111 SYN Blac...
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