Search Results for "Double Taxation"

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Bombay High Court Allows Cenvat Credit Appeals in Central Excise Case — Extended Limitation Period Not Invokable Without Suppression of Facts. Credit Denial Unsustainable When Simultaneously Available to Other Factories Under Cenvat Credit Rules, 2002.

The case involves four appeals filed under Section 35G of the Central Excise Act, 1944 by M/s. Sanvijay Rolling & Engineering Ltd. and Sanjay P. Agarw...

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Bombay High Court Allows Petition of Company Challenging Property Tax Demand by Gram Panchayat on Land Within MIDC Area. Gram Panchayat Cannot Levy Tax on Land Already Subject to MIDC Levy Under Section 124 of Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

The petitioner, Bajaj Auto Ltd., a company registered under the Companies Act and engaged in manufacturing two and three wheelers, has its registered ...

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Karnataka High Court Dismisses State's Revision in Sales Tax Case — Transfer of Know-How Not a Sale. Brand Owner Exempt from Tax as No Manufacturing Activity Undertaken by Assessee Under Karnataka Sales Tax Act, 1957.

The State of Karnataka filed revision petitions under Section 23(1) of the Karnataka Sales Tax Act, 1957, challenging an order of the Karnataka Appell...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

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

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

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Bombay High Court Dismisses Revenue's Appeal in Joint Venture Taxation Case — Income Taxable Only in Hands of Actual Executor. ITAT's concurrent finding that joint venture did not execute contract and income was already assessed in hands of constituent member upheld.

The case involves an appeal by the Commissioner of Income Tax-I, Nagpur, against the order of the Income Tax Appellate Tribunal (ITAT), Nagpur, in res...