High Court of Bombay Decides Writ Petition No. 1811 of 2019 Under Article 226 of the Constitution of India. The specific outcome and legal findings are not disclosed in the provided judgment excerpt.
15 Apr 2025...
Search Results for "exempt income"
330 result(s) found
Found 330 result(s)
High Court
High Court of Karnataka Quashes Show Cause Notices in GST Cases Due to Non-Compliance with Section 75(4) of CGST Act — Mandatory Personal Hearing Requirement Not Waived. The court held that the requirement of personal hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017 is mandatory and failure to provide such opportunity vitiates the proceedings.
22 Apr 2024The judgment involves a batch of writ petitions filed by individual taxpayers challenging show cause notices and orders passed under the Central Goods...
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Supreme Court
Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.
24 Apr 2020The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...
- 345
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance not subject to TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.
28 Jul 2016The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the order of the Income Tax ...
- 34
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. TDS provisions under Section 194H of Income Tax Act, 1961 not applicable to payments made by Vodafone to its distributors as the relationship was not that of principal-agent but principal-to-principal.
28 Jul 2016The case involves appeals filed by the Commissioner of Income Tax (TDS) and the Deputy Commissioner of Income Tax (TDS) against M/s. Vodafone South Lt...
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High Court
High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. The court upheld the ITAT's order deleting disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 for non-deduction of TDS on roaming and interconnect charges, holding that such payments are not 'fees for technical services' and that the assessee had a bona fide belief that no TDS was deductible.
28 Jul 2016The case involves appeals filed by the Revenue (Commissioner of Income Tax, TDS and Deputy Commissioner of Income Tax, TDS) against the common order o...
- 17
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. The court upheld the ITAT's order deleting disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 for non-deduction of TDS on roaming and interconnect charges, holding that such payments are not 'fees for technical services' and that the assessee had a bona fide belief that no TDS was deductible.
28 Jul 2016The case involves appeals filed by the Revenue (Commissioner of Income Tax, TDS and Deputy Commissioner of Income Tax, TDS) against the common order o...
- 92
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance held not liable for TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.
28 Jul 2016The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the common order of the Inco...
- 41
High Court
Karnataka High Court Allows Appeals in Tax Exemption Dispute — Remands for Fresh Consideration of Re-assessment Orders. The court held that the Government Order granting tax exemption under the KVAT Act was valid and binding, and the re-assessment orders passed without considering the exemption were unsustainable.
16 Dec 2015The appellants, Nandi Infrastructure Corridor Enterprise Limited and others, filed writ appeals against an order dated 12.12.2014 passed by a learned ...
- 35
High Court
Bombay High Court Dismisses Petition Challenging Trade Circulars Restricting CST Exemption to Registered Dealers. State Government Cannot Grant Exemption for Inter-State Sales to Unregistered Dealers Under Section 8(5) of Central Sales Tax Act, 1956 After 2002 Amendment.
30 Aug 2012The petitioners, Prism Cement Limited and its shareholder/director, filed a writ petition challenging three trade circulars issued by the Commissioner...
- 72
