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Search Results for "taxability"

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High Court

Bombay High Court Allows Writ Petition Against TDS Demand on Arbitral Award Deposits — Income Tax Officer Cannot Treat Court-Ordered Deposits as Income Until Final Determination of Rights. The court held that amounts deposited in court pursuant to a conditional stay order and withdrawn against a bank guarantee are not 'income' liable to Tax Deduction at Source under Section 194A of the Income Tax Act, 1961.

21 Feb 2013

The petitioner, DSL Enterprises Private Limited, is a company incorporated under the Companies Act, 1956, as a successor in interest of Datar Switchge...

High Court

Bombay High Court Allows GST Refund Claim for Export of Services, Holds That Unjust Enrichment Provisions Do Not Apply When Tax Incidence Is Not Passed On to Any Person in India. The Court interpreted Section 54(8)(d) of CGST Act, 2017 and held that in case of export of services, the foreign client is not a 'person' for the purpose of unjust enrichment, and the refund cannot be rejected on that ground.

9 Jun 2022

The petitioner, Jar Productions Private Limited, is a company incorporated under the Companies Act, 2013, engaged in providing production services to ...

High Court

High Court of Bombay at Goa Considers GST Demand on University Ailiation Fees, Examines Maintainability of Writ Petition and Definition of Business under GST Act. The core issue was whether a statutory university's educational and ailiation activities qualify as 'business' to attract GST, and the validity of circulars that sought to tax such services.

15 Apr 2025

The Goa University filed a writ petition under Article 226 of the Constitution of India before the High Court of Bombay at Goa challenging a show caus...

High Court

Revenue Appeals Against Single Judge's Order Quashing Service Tax Demand, Arguing University's Activities Are Commercial and Taxable. Court Examines Educational Institution Exemption Under Finance Act, 1994.

30 Jul 2024

This intra-court appeal arose from a Single Judge's order quashing a show cause notice and demand for service tax issued to Rajiv Gandhi University of...

Supreme Court

Supreme Court Dismisses Assessee Bank's Appeal in Income-Tax Case on Taxability of Dividend Income Received After Merger of State. Dividend Encashed in Taxable Territories After Merger, Not Deemed Paid on Declaration Date Under Section 16(2) of Income-tax Act, 1922, Thus Taxable in Year of Receipt.

25 Jul 1969

The Supreme Court dismissed the appeal of Benaras State Bank Ltd. against the Commissioner of Income-tax, Lucknow, in a dispute concerning the taxabil...

Supreme Court

Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

3 Dec 2020

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

High Court

High Court of Karnataka Quashes Show-Cause Notice Under Section 74 of CGST Act for Lack of Jurisdiction — DGGI Officer Not Authorized as Proper Officer. The court held that only officers specifically authorized by the Commissioner can issue notices under Section 74 of the Central Goods and Services Tax Act, 2017, and the DGGI officer lacked such authorization.

16 Jul 2025

The petitioner, M/s NCS Pearson Inc., a Minnesota-based corporation, filed a writ petition under Articles 226 and 227 of the Constitution of India bef...

High Court

Bombay High Court Examines Constitutional Validity of IGST Act Provisions on Intermediary Services in Third Judge Reference. The court considered whether Section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017, which deems the place of supply of intermediary services as the location of the supplier, is constitutionally valid and within legislative competence.

18 Apr 2023

The matter involved two writ petitions before the Bombay High Court challenging the constitutional validity of Section 13(8)(b) and Section 8(2) of th...

Supreme Court

Supreme Court Upholds Doctrine of Mutuality for Incorporated Clubs — Supply of Food and Drinks to Members Not Taxable as Sale. The Court held that Article 366(29-A)(e) does not override the mutuality principle and that incorporated clubs acting as agents of their members do not effect a 'sale' under sales tax laws.

3 Oct 2019

The Supreme Court in this batch of appeals considered the applicability of the doctrine of mutuality to incorporated clubs after the 46th Amendment to...

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 2020

The 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...

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