SALES TAX REFERENCE NO. 52 OF 2009
8 Feb 2019The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...
Search Results for "representative assessee"
304 result(s) found
Found 304 result(s)
High Court
Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order Allowing Further Proceedings Without Prior Enquiry Under Section 245D(3) of Income Tax Act, 1961. The Court held that the Settlement Commission has discretion to decide whether a further enquiry is necessary and that the order under Section 245D(2C) is a preliminary satisfaction order not requiring a report under Section 245D(3).
21 Oct 2013The Commissioner of Income Tax (Central), Pune filed a writ petition challenging an order dated 29 August 2013 passed by the Income Tax Settlement Com...
- 95
Supreme Court
Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.
25 Aug 2020The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...
- 236
High Court
Bombay High Court Allows Deduction for Bad Debts and Provision for Bad Debts Under Sections 36(1)(vii) and 36(1)(viia) of Income-tax Act, 1961 — Independent Deductions Permitted Without Double Deduction. The Court held that the two deductions are independent and the proviso to Section 36(1)(vii) only limits the deduction under that clause to the extent the bad debt exceeds the credit balance in the provision account made under Section 36(1)(viia).
19 Sep 2024The case involves two appeals by the assessee, The United Western Bank Ltd. (merged with Industrial Development Bank of India), against the order of t...
- 298
Supreme Court
Supreme Court Allows Revenue's Appeal and Holds Transfer of Theatres to Partners on Dissolution Attracts Second Proviso to Section 10(2)(vii), Income-tax Act, 1922. The Return of Cinema Theatres by the Partnership to the Original Owners Amounted to a Transfer Resulting in Recoupment of Depreciation, Attracting Taxation of Excess Depreciation Under the Second Proviso.
8 Nov 1967The dispute arose from the dissolution of a partnership consisting of two individuals, each of whom owned a cinematograph theatre. With effect from Ma...
- 56
High Court
- 46
High Court
Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Case — CIT Cannot Travel Beyond Show-Cause Notice Under Section 263 Without Providing Opportunity. ITAT's finding that CIT cannot revise on an issue not mentioned in the show-cause notice upheld, distinguishing Supreme Court's Amitabh Bachchan ruling.
19 Apr 2022The case involves an appeal by the Pr. Commissioner of Income Tax - 16 against the order of the Income Tax Appellate Tribunal (ITAT) dated 27th April ...
- 41
High Court
Bombay High Court Allows Works Contractor's Petition Challenging MVAT Assessment on Offshore Platform — Transfer of Property Occurred Outside State of Maharashtra. The court held that the State of Maharashtra lacks jurisdiction to levy tax under the MVAT Act on goods transferred in execution of a works contract on an offshore platform located in the exclusive economic zone, as the transfer of property took place outside the State.
15 Jun 2022The petitioner, HAL Offshore Ltd., a public limited company and works contractor, challenged an assessment order passed under the Maharashtra Value Ad...
- 50
High Court
Bombay High Court Hears Revenue Appeal on Allowability of Redemption Fine as Business Expenditure Under Section 37 of Income Tax Act. The Appeal Raises the Question Whether Payment of Redemption Fine for Illegal Import of Goods Qualifies as Business Expenditure Under Section 37(1) of the Income Tax Act, 1961.
22 Feb 2019In this appeal before the Bombay High Court, the Revenue challenged the order of the Income Tax Appellate Tribunal which had allowed a deduction of Rs...
- 20
High Court
Bombay High Court Allows Writ Petitions of Petroleum Dealers Challenging VAT Assessment Orders. Assessment orders under Dadra and Nagar Haveli Value Added Tax Act, 2005 set aside as barred by limitation and violative of natural justice.
21 May 2021The judgment pertains to a batch of writ petitions filed by several petroleum dealers (M/s. Yogi Petroleum, Jay Jalaram Construction Co., M/s. Ratan P...
- 108
