Search Results for "taxing officer"

518 result(s) found

Scroll Down To Discover

Found 518 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

© Image Copyrights Juris Services & Technology

WRIT PETITION NO. 2320 OF 2018

The matter arises from a writ petition filed by Mandhana Industries Ltd, a public limited company engaged in textile manufacturing, against an order o...

© Image Copyrights Juris Services & Technology

Madras High Court Allows MRF Ltd. Appeal on Fringe Benefit Tax for Medical Reimbursement. Medical Reimbursement up to Rs.15,000 per Employee per Annum Not Chargeable to Fringe Benefit Tax Under Section 115WB(2) of Income Tax Act, 1961.

The appellant, MRF Ltd., a company manufacturing automobile tyres and rubber products, filed Tax Case Appeals under Section 260A of the Income Tax Act...

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Medical Practitioner in Sales Tax Dispute Over Dispensing Medicines. The Supreme Court held that mixing drugs as per prescription does not constitute manufacture under U.P. Sales Tax notification, exempting the doctor from single-point tax.

The dispute arose under the U.P. Sales Tax Act, 1948, concerning the levy of single-point tax on medicines dispensed by a medical practitioner. The re...

© Image Copyrights Juris Services & Technology

Bombay High Court Upholds Classification of Bearings as General Bearings Under Entry C-II-146 of Bombay Sales Tax Act, 1959. The court held that bearings not exclusively used in automobiles or tractors are not auto or tractor parts, applying common parlance test.

The case involves three Sales Tax References filed by M/s Kirloskar Oil Engines Ltd. against the Commissioner of Sales Tax, Maharashtra State, under S...

© Image Copyrights Juris Services & Technology

Bombay High Court Hears Writ Petition Challenging Taxability of Interest Received on Enhanced Motor Accident Compensation. Petitioner Claims Interest is Capital Receipt and Not Taxable; Revenue Relies on Sections 56(2)(viii) and 145A(b) of Income Tax Act, 1961.

The petitioner, a 48-year-old man rendered paraplegic and bedridden since a road accident at age 8, filed a writ petition challenging the taxability o...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Venture Capital Fund — No Failure to Disclose Material Facts. Reopening Based on Mere Change of Opinion on Applicability of Section 10(23FB) Exemption is Invalid.

The petitioner, DHFL Venture Capital Fund, is a trust registered as a venture capital fund under SEBI (Venture Capital Fund) Regulations, 1996. It fil...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Writ Petition Seeking Interest on Refund of TDS Under Section 244A of Income Tax Act — Mandamus Issued for Payment of Interest on Delayed Refund. CBDT Communication Denying Interest Held Contrary to Statutory Provisions and Quashed.

The petitioner, M/s. Sunflag Iron & Steel Co. Ltd., a public limited company engaged in steel manufacturing, entered into an agreement with a German c...