CUSTOMS APPEAL NO. 100 OF 2012
29 Jan 2016...
Search Results for "dealer definition"
325 result(s) found
Found 325 result(s)
High Court
High Court of Karnataka Adjudicates Intra-Court Appeals Against Order Upholding Blocking of Electronic Credit Ledgers Under Rule 86A of CGST Rules; Considers Requirement of Pre-Decisional Hearing and Bonafide Purchaser Protection.
2 Apr 2024The appeals arose from a common order dated 27.07.2023 passed by a Single Judge in a batch of writ petitions, rejecting the contentions of the appella...
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High Court
Bombay High Court Allows Writ Petition Challenging Seed Inspector's Entry and Seizure Without Authorization Under Seeds Act, 1966. Entry and seizure of seeds from storage area without prior authorization under Section 14 of Seeds Act, 1966 held illegal and without jurisdiction.
21 Feb 2018The petitioner, Maharashtra Hybrid Seeds Co. (Pvt.) Ltd., is a company registered under the Companies Act, 1956, engaged in the business of research, ...
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High Court
High Court of Karnataka Quashes Final Notice to Renowned Shooter for Additional Weapons License — Mandamus Issued to Consider Application Without Demanding Minimum Qualifying Marks. Arms Rules, 2016 Definition of 'Renowned Shooter' Does Not Require Disclosure of Minimum Qualifying Marks for Grant of Additional Firearms.
4 Jan 2024The petitioner, Sri K. Sajan Aiyappa, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka...
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High Court
Bombay High Court Allows Revenue's Appeals in Part in Income Tax Dispute Involving Disallowances Under Section 14A, Section 37, and Section 10B. The court held that Section 14A disallowance requires satisfaction of AO, scientific research expenditure not allowable, demurrage is business expenditure, and Section 10B deduction remanded.
7 May 2021The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which had partly allowed the...
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High Court
High Court of Karnataka Allows Revision Petitions in VAT Tax Holiday Dispute — Hybrid Micro Circuits Held Eligible as Information Technology Product Under State Policy. The court held that the product falls within the definition of 'Information Technology' under the notifications dated 21.8.1997 issued under the Karnataka Sales Tax Act, 1957 and Central Sales Tax Act, 1956, entitling the assessee to a ten-year tax holiday.
5 Nov 2015The petitioner, Centum Electronics Limited, is a company engaged in the manufacture and sale of 'Hybrid Micro Circuits' and is registered under the Ka...
- 27
High Court
Karnataka High Court Considers Challenge to Penalty Under Excise Rules for Short-lifting of Liquor by CL-9 Licensees. Court Decides in Light of Earlier Decision in Lakshmi Bar and Restaurant, Allowing Petitioners to Raise Further Grounds.
18 Aug 2017The judgment pertains to a batch of writ petitions filed by various CL-9 license holders, including bars and restaurants, challenging the imposition o...
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Supreme Court
Supreme Court Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.
9 Jul 2019The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...
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Supreme Court
Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.
27 Feb 2019The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...
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Supreme Court
Supreme Court Upholds Revenue in Income Tax Classification Dispute Regarding Dividend Income of Investment Company. Dividend Income from Shares Held Merely as Investment Not Taxable as Business Income Under Section 10 of Indian Income-tax Act, 1922, Without Evidence of Dealing in Shares as Stock-in-Trade.
2 Nov 1965The case concerned an appeal by Bengal & Assam Investors Ltd against the Commissioner of Income Tax, West Bengal, regarding the proper head of income ...
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