Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.
7 Feb 2025Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...
Search Results for "service tax appeal"
2862 result(s) found
Found 2862 result(s)
High Court
High Court of Karnataka Quashes Clarification and Declares CGST Rule 31A(3) Ultra Vires in Favor of Turf Clubs. GST Liability on Betting Amount Limited to Commission Retained, Not Entire Totalisator Collection, Under CGST Act, 2017.
2 Jun 2021The two writ petitions were filed by Bangalore Turf Club Limited and Mysore Race Club Limited, companies conducting horse racing and facilitating bett...
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High Court
Special Court Hears Application for Scaling Down Income Tax Demands in Securities Transactions Case — Applicant Bank Claims Tax Liability Should Be Reduced Due to Non-Delivery of Securities and Consent Decrees. The Application Highlights Erroneous Assumptions in Assessment Orders and Seeks Priority for Decretal Dues Under Section 11(2) of Special Court Act, 1992.
6 Sep 2019The Miscellaneous Application was filed by Canbank Financial Services Ltd., a notified party, seeking scaling down of the income tax demands raised by...
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High Court
Bombay High Court Answers Sales Tax Reference in Favor of Dealer, Allowing Resale Deduction Under Section 8(2) of Bombay Sales Tax Act Despite Purchases from Exempted Dealers. Court Holds That Exemption Conditions in Entry 39(a) Schedule A Do Not Estop Purchasing Dealer from Claiming Independent Statutory Deduction.
28 Apr 2017The matter arose from a sales tax assessment of a proprietary concern engaged in reselling footwears, who was not a manufacturer and held no trademark...
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Supreme Court
Supreme Court Dismisses Income-tax Officer's Appeals; Upholds Requirement of Yearly Notice Under Section 43 of Income-tax Act, 1922. Advance Tax Demand as Agent of Non-Resident for Subsequent Year Without Fresh Appointment Held Invalid.
6 Sep 1968The case involved an appeal by the Income-tax Officer, Bombay (appellant) against the judgment of the Bombay High Court quashing demand notices issued...
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High Court
Bombay High Court Upholds Constitutional Validity of Section 234E of Income Tax Act, 1961 — Levy of Fee for Late Filing of TDS Returns is Valid. The Court held that the fee under Section 234E is compensatory in nature and not a penalty, and does not violate Article 14 of the Constitution.
9 Feb 2015The petitioners, a practising Chartered Accountant and others, filed a writ petition under Article 226 of the Constitution of India challenging the co...
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High Court
Bombay High Court Allows Writ Petition Against Rejection of SVLDRS Declaration Due to Technical Glitch in Filing Form. The Court held that the Designated Committee must consider the petitioner's explanation regarding the technical glitch and afford an opportunity of hearing before rejecting the declaration under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019.
4 Feb 2022The petitioner, M/s. UCN Cable Network (P) Ltd., a private limited company engaged in providing taxable services such as broadcasting and cable operat...
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High Court
Bombay High Court Considers Whether Section 14A Applies to Dividend Income and Examines Constitutional Validity of Rule 8D. The Court analyzed whether income excluded under Section 10(33) of the Income Tax Act, 1961 constitutes 'income which does not form part of the total income' under Section 14A, and whether subsections (2) and (3) and Rule 8D apply retrospectively.
12 Aug 2010The matter involved an income tax appeal and a writ petition before the Bombay High Court arising out of disallowance under Section 14A of the Income ...
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Supreme Court
Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.
20 Mar 1959Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...
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High Court
High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction in Income Tax Case — Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts. Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2009-10 Quashed as Assessing Officer Failed to Record Satisfaction That Income Escaped Due to Assessee's Failure to Disclose Material Facts.
23 Mar 2015The petitioner, Dell India Pvt. Ltd., is engaged in the manufacture and sale of computer hardware and related products. For the Assessment Year 2009-1...
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