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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.

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...

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High Court Answers Substantial Question of Law in Customs Appeal on Validity of CHALR Disciplinary Proceedings Despite Non-Joinder in Show Cause Notice. Non-Joinder of Customs House Agent as Co-Noticee Under Customs Act Does Not Vitiate Independent Disciplinary Action Under CHALR 1984.

The appeal arose from a decision of the Customs, Excise & Service Tax Appellate Tribunal that set aside the cancellation of a Customs House Agent lice...

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Bombay High Court Holds Appeals Against Special Court Orders Outside Bench's Territorial Limits Lie Only to Principal Seat. Territorial Jurisdiction Determined by Location of Court, Not Place of Offence Under Chapter XXXI of Bombay High Court Appellate Side Rules, 1960.

The case involved a reference to a Larger Bench of the Bombay High Court at Aurangabad to determine the territorial jurisdiction for appeals against o...

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Bombay High Court Allows Trust's Writ Petition Challenging Denial of Exemption Under Section 10(23C)(vi) of Income Tax Act, 1961. Educational Trust Running American School of Bombay Held Eligible for Exemption Despite Being a Foreign Educational Institution.

The petitioners, trustees of the American School of Bombay Education Trust, filed a writ petition challenging the order of the Director General of Inc...

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Bombay High Court Dismisses Petition Challenging Rule M-3 of DCPR for Satara Region as Ultra Vires. Rule requiring 12m wide access road for plot subdivision is a valid development control regulation under MRTP Act, 1966 and does not amount to uncompensated acquisition.

The petitioners, Suhas Shridhar Shahane and Subhash Kondiram Sawant, landowners in Satara, filed a writ petition under Article 226 of the Constitution...

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Bombay High Court Quashes Reassessment Notice for Lack of Reasonable Belief of Income Escaping Assessment — Section 148 Notice Based on Change of Opinion Invalid. Reopening Beyond Four Years Requires Failure to Disclose Material Facts, Which Was Not Established.

The petitioner, Fiat India Automobiles Limited, challenged a notice dated 30 March 2012 issued by the Assistant Commissioner of Income Tax under Secti...

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Bombay High Court Upholds Tax Liability on Sale of Discarded Materials by BEST Undertaking Under Bombay Sales Tax Act, 1959. Court holds that sale of scrap from non-dealer activity is taxable under section 22(5A) and that appeal under section 55(6)(c) is maintainable only on questions of law.

The case involves two references under Section 61 of the Bombay Sales Tax Act, 1959, arising from a common order of the Maharashtra Sales Tax Tribunal...

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Bombay High Court Upholds Revenue in Income Tax Reference on HUF Income Assessment. Income from assets received on partition by a bachelor remains individual income even after marriage, as no HUF is created without blending.

The case involves a reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal at the instance of the assessee, ...