Search Results for "revenue tribunal"

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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...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
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Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "revenue tribunal"

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High Court

Bombay High Court Dismisses Revenue Appeal in Service Tax Case on Maintainability Grounds — Questions of Taxability and Valuation Fall Outside High Court's Jurisdiction Under Section 35G of Central Excise Act, 1944.

8 Jun 2023

The Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate (appellant) filed an appeal under Section 35G of the Central Excise...

High Court

Bombay High Court Answers Reference on Conflicting Decisions in Customs Import Case — Tribunal's Preference for SVA Udyog Viniyog Ltd. Upheld. The Court held that the Tribunal correctly followed the judgment in SVA Udyog Viniyog Ltd. v. Union of India, which was later confirmed by the Division Bench and the Supreme Court, over Bussa Overseas and Properties (Pvt) Ltd. v. Union of India.

12 Mar 2010

The applicant, M/s Mewati & Co., sought clearance of two consignments of Neutral Malt Spirit (concentrated whiskey) under a REP license. The Customs o...

High Court

Bombay High Court Deliberates on Applicability of Limitation Act to Appeals Before Collector Under Section 137 of Bombay Prohibition Act, 1949. Issue Centered on Whether Collector is a 'Court' for the Purpose of Section 29(2) of the Indian Limitation Act, 1963.

21 Dec 2006

The writ petition arose from a demand notice dated 23 June 2003 issued to the petitioner, proprietress of Vishal Liquors, an ex-CLII licensee, for an ...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act for Lack of Fresh Material — Petitioner Had Disclosed All Facts in Original Assessment Under Section 143(3).

13 Mar 2023

The petitioner, Milton Plastics Limited, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 22.03.2004 is...

High Court

Bombay High Court Dismisses Writ Petition Challenging Property Tax Levy by Panvel Municipal Corporation on Kharghar Node. Petitioners Lacked Locus Standi and Failed to Exhaust Statutory Remedy of Appeal Under Section 406 of Maharashtra Municipal Corporation Act, 1949.

6 Apr 2023

The petitioners, Kharghar Co-op. Housing Societies Federation and an individual resident, filed a writ petition under Article 226 of the Constitution ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Limitation Case — Commissioner's Order Under Section 263 Barred by Time. Revisional jurisdiction cannot be invoked beyond two years from the end of the financial year in which the original assessment order was passed, and subsequent reassessment orders do not extend limitation.

8 Feb 2012

The appeal by the Revenue arose from an order of the Income Tax Appellate Tribunal (ITAT) dated 24 September 2008 for Assessment Year 1996-97. The Tri...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute on Contract Manufacturing Payments. Payment for manufacture of products on principal-to-principal basis held not subject to TDS under Section 194C of Income Tax Act, 1961.

30 Mar 2015

The case involves three appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against a common order of the Income Tax Appella...

Supreme Court

Supreme Court Dismisses Commissioner of Customs' Appeal Against Tribunal's Order Setting Aside Anti-Dumping Duty Demand. Tribunal Correctly Found Show Cause Notices Lacked Basis for Reclassification and Anti-Dumping Notification Did Not Cover Goods Under Declared Tariff Heading CTH 40021100 Under Customs Tariff Act, 1975.

21 Sep 2021

The Supreme Court of India heard civil appeals filed by the Commissioner of Customs, Pune against a judgment of the Customs, Excise & Service Tax Appe...

Supreme Court

Supreme Court Upholds High Court's Decision in Kerala Private Forests Vesting Case — Certificate of Purchase Under Land Reforms Act is Conclusive Proof of Title and Possession. The Court held that land under personal cultivation with a certificate of purchase under Section 72K of the Kerala Land Reforms Act, 1963 is exempt from vesting under Section 3(2) of the Kerala Private Forests (Vesting and Assignment) Act, 1971.

22 Jan 2019

The State of Kerala appealed against the High Court's judgment allowing the respondent's claim that his land was not a private forest and thus exempt ...

High Court

Bombay High Court Allows Assessee's Appeals Against ITAT Order Dismissing Appeals in Limine for Non-Prosecution. Tribunal Must Decide Appeals on Merits Under Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963 When Assessee Absent.

24 Nov 2020

The appellant, M/s. Daryapur Shetkari Sahakari Ginning and Pressing Factory, a cooperative society, filed three appeals before the High Court of Judic...

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