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Bombay High Court Considers Sales Tax References on Set-Off under Rule 41D. Court Interprets Whether Full Set-Off Applies to Furnace Oil Used in Manufacture of Goods Sold Locally and Transferred to Branches Outside State Under Bombay Sales Tax Rules, 1959.

The High Court of Judicature at Bombay was seized of two Sales Tax References arising from a common order of the Maharashtra Sales Tax Tribunal. Both ...

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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...

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Bombay High Court Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

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High Court Examines Whether Minister Can Drop Land Acquisition After Award and Dismissal of Landowner’s Challenge. Matter Concerns Section 48 of Land Acquisition Act, 1894 and Power of Acquiring Authority to Object.

The petitioner, City & Industrial Development Corporation (CIDCO), acting as the New Town's Development Authority under the Maharashtra Regional & Tow...

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INCOME TAX APPEAL NO. 499 OF 2012

The appeal before the High Court arose out of an order passed by the Income Tax Appellate Tribunal (ITAT) dismissing the assessee's appeal and upholdi...

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Bombay High Court Dismisses Petitions Challenging Land Tribunal Orders in Tenancy Dispute. Court upholds concurrent findings that petitioners failed to prove personal cultivation and that tenants were entitled to purchase land under Bombay Tenancy and Agricultural Lands Act, 1948.

The judgment pertains to two writ petitions filed by Madhav Dashrath Vahadane and Nivrutti Dashrath Vahadane (petitioners) challenging orders passed u...

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Bombay High Court Dismisses Petition Challenging Concurrent Orders Under Maharashtra Tenancy Act — Petitioner Failed to Prove Tenant Status. Landlord's Application for Possession Under Section 32-O Allowed as Tenant Could Not Establish Cultivation After Tillers' Day.

The petitioner, Shri Ananda Sakharam Padalkar, filed a writ petition under Article 227 of the Constitution of India challenging the judgment and order...

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Bombay High Court Considers GST Liability on Royalty Payments to Court Receiver in Commercial Property Dispute. The Court Examines Whether Payments to a Court Receiver Under Order XL CPC Constitute Taxable Supply Under the CGST Act, 2017 and Whether GST Should be Discharged via Reverse Charge Mechanism.

The Bombay High Court, in a Court Receiver's Report arising from a commercial suit for recovery of possession of three shops used as a restaurant, exa...