Search Results for "tax receipts"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "tax receipts"

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High Court

Madras High Court Allows Appeals of Travel Agencies in Service Tax Export Case — Services Rendered to Foreign Clients Abroad Constitute Export of Service Under Finance Act, 1994. Extended Period of Limitation Under Section 73 of Finance Act, 1994 Cannot Be Invoked Without Suppression or Fraud.

19 Jan 2026

The Madras High Court allowed two appeals filed by M/s. Translanka Air Travels Pvt Ltd and M/s. ETA Travel Agency Pvt Ltd against orders of the Custom...

High Court

Bombay High Court Allows Refund of IGST on Exports Under Protest, Rejects Unjust Enrichment Claim. Payment under protest does not attract doctrine of unjust enrichment under Section 54 of CGST Act, 2017.

8 Apr 2024

The petitioner, Venus Jewel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, challenging the refusa...

Supreme Court

Supreme Court Hears Appeal on Taxability of Capital Gains from Transfer of Shares of a Cayman Islands Company Holding Indian Telecom Assets. The core issue involves whether the offshore transaction is liable to capital gains tax in India under the Income Tax Act, 1961, given that the company's value is derived from Indian telecom assets.

1 Aug 2026

The matter concerned a tax dispute between Vodafone International Holdings BV (VIH), a Netherlands resident company, and the Indian Revenue authoritie...

Supreme Court

Supreme Court Allows Appeal of Manufacturer in Central Excise Valuation Dispute — Voluntary Charitable Donation (Dharmada) Not Part of Transaction Value Under Section 4 of Central Excise Act, 1944. Court Holds That Only Consideration for Sale of Goods or Additional Consideration in Connection with Sale Can Be Included; Voluntary Payment for Charity Falls Outside Scope.

9 Apr 2019

The appellant-assessee, M/s D.J. Malpani, manufactured goods falling under Chapter 24 of the Central Excise Act, 1944. While selling goods, the appell...

High Court

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.

9 Mar 2023

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

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Search Case, Upholds Validity of Satisfaction Note Under Section 153C. Single Satisfaction Note by Common Assessing Officer Sufficient Compliance of Section 153C of Income Tax Act, 1961.

1 Jan 2020

The case involves a group of appeals by M/s Super Malls Private Limited against the Principal Commissioner of Income Tax, arising from a search and se...

High Court

Plaintiff Prefers First Appeal Against Trial Court’s Partial Decree in Specific Performance Suit. Trial Court Had Denied Specific Performance Due to Public Policy and Fabricated Receipts, Granting Only Refund of Admitted Advance.

10 Apr 2026

The dispute originated from a suit for specific performance of two sale agreements dated January 6, 2003, concerning 8 acres of land in Salem District...

High Court

Bombay High Court Dismisses Petition Challenging Validity of Section 55 of MVAT (Levy and Amendment) Act, 2005 — Purchase Tax on Sugarcane Upheld. Repeal Provision Deleted Before MVAT Act Came Into Force, So Sugarcane Purchase Tax Act Continues.

8 Sep 2011

The petitioner, M/s Vithal Sugar Manufacturing Ltd., a company incorporated under the Companies Act, 1956, filed a writ petition under Article 226 of ...

Supreme Court

Supreme Court Allows Union of India’s Application to Record Satisfaction of Decree Under Order 21 Rule 2 CPC in Customs Duty Refund Case — Payment Under Section 46(5A) Income Tax Act Treated as Garnishee Payment and Not Defeated by Technical Objections. Collector of Customs’ Payment on Behalf of Union of India Held to Constitute Payment by Judgment Debtor, and Super-tax is a Species of Income Tax for Notice Purposes.

28 Mar 1969

The dispute arose after the respondent firm, Soorajmull Nagarmull, obtained decrees against the Union of India for refund of excess customs duty levie...

High Court

High Court of Karnataka Examines Taxability of Solatium Component in Land Acquisition Compensation Under GST. Issue Concerns Whether Receipt of Solatium Constitutes a Service Under Entry 5(e) of Schedule II to CGST Act, 2017 or Falls Under Exempt Transfer of Land.

10 Sep 2024

The case comprised a batch of five writ petitions filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India. Th...

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