Income Tax Appeals by Wipro Limited and Revenue Against Orders of Income Tax Appellate Tribunal, Bangalore for Assessment Years 2001-2002 to 2004-2005
25 Mar 2015...
Search Results for "commercial tax assessment"
937 result(s) found
Found 937 result(s)
High Court
GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.
14 Nov 2024The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...
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Supreme Court
Supreme Court Allows Tax Classification Appeal -- 'Appellants Product' Held as Fruit Drink Under UPVAT Act -- Appellants Succeeds Against Commercial Tax Commissioner
25 Feb 2026The Supreme Court allowed appeals filed by Appellants challenging the classification of their product under the Uttar Pradesh Value Added Tax Act, 200...
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High Court
High Court of Karnataka Dismisses Revenue Appeals in Income Tax Exemption Cases for Charitable Trusts and Religious Institutions. Held that registration under Section 12AA and exemption under Section 11 of the Income Tax Act, 1961 cannot be denied solely on the ground of commercial activities if they are incidental to the charitable object.
22 Feb 2016The High Court of Karnataka heard a batch of appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the orders of t...
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Supreme Court
Supreme Court Dismisses Appeals of Tea Blending Units Seeking Sales Tax Exemption Under West Bengal Incentive Scheme. Blending of Tea Held to be Manufacture but Exemption Denied for Non-Compliance with Procedural Requirements of Obtaining Eligibility Certificates Under Section 39 of West Bengal Sales Tax Act, 1994.
12 May 2023The Supreme Court dismissed a batch of appeals filed by tea blending units against the judgment of the Calcutta High Court which denied them sales tax...
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High Court
Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.
30 Nov -0001The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...
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High Court
High Court of Karnataka Division Bench Considers Revenue's Appeal Against Single Judge's Order Quashing Penalty Notices Under Section 271DA on Limitation Grounds. Issue Pertains to Interpretation of Section 275 of Income Tax Act in Cases Where Penalty Is to Be Imposed by an Authority Other Than the Assessing Officer.
7 Jul 2026The appeals arose from orders passed by a single judge of the High Court of Karnataka in ten writ petitions. The respondents, individual assessees and...
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High Court
Bombay High Court Upholds Constitutional Validity of Section 234E of Income Tax Act, 1961 — Levy of Fee for Late Filing of TDS Returns is Valid. The Court held that the fee under Section 234E is compensatory in nature and not a penalty, and does not violate Article 14 of the Constitution.
9 Feb 2015The petitioners, a practising Chartered Accountant and others, filed a writ petition under Article 226 of the Constitution of India challenging the co...
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High Court
High Court of Karnataka Reserves Judgment on Challenge to Fringe Benefit Tax Provisions. Petitions question constitutional validity of Chapter XII-H of Income Tax Act, 1961 as violative of Article 14 and beyond legislative competence.
6 Dec 2019The High Court of Karnataka at Bengaluru heard three writ petitions filed by M/s T.T.K. Prestige Ltd. and another, M/s N. Rangarao & Sons, and Karnata...
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Supreme Court
Supreme Court Upholds Retrospective Amendment to Sugar Exemption Under Karnataka Sales Tax Act — Imported Sugar Not Exempt. Retrospective amendment to Entry 31 of Fifth Schedule of KST Act, 1957, confining exemption to sugar produced or manufactured in India, held valid and not violative of Articles 14, 19(1)(g), or 301 of Constitution.
1 Jan 2026The appeals arose from a common judgment of the Karnataka High Court which upheld a retrospective amendment to the exemption entry for 'sugar' under t...
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