Search Results for "Cess Levy"

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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Bombay High Court Dismisses Tenant's Petition Challenging Eviction Decree — Valid Service of Demand Notice and Application of Section 12(3)(a) of Bombay Rent Act Upheld. Tenant's refusal of notice and monthly tenancy established; Appellate Court's findings not perverse.

The petitioners, Gorakh Rambhau Chothve and Jalinder Rambhau Chothve, were defendants in a suit for eviction and arrears of rent filed by the responde...

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Supreme Court Allows Revenue Appeals in Service Tax on Airport Development Fee Case. User Development Fee Collected by Airport Operators Under Statutory Authority is Not Subject to Service Tax Under Finance Act, 1994.

The Supreme Court considered appeals by the revenue against CESTAT orders that had held user development fee collected by airport operators not liable...

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Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...

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High Court of Bombay at Goa Allows Tax Appeal in Part on Demurrage Disallowance and Education Cess Deduction — Demurrage paid to non-resident buyers not taxable under section 172 of Income Tax Act, 1961 as occasional shipping; Education Cess allowable as deduction in year of payment.

The judgment concerns two tax appeals filed by Sesa Goa Limited against the Joint Commissioner of Income Tax, Range 1, Panaji Goa, arising from assess...

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High Court of Karnataka Allows Contractor's Petition Against Deduction of Labour Welfare Cess. Cess Cannot Be Deducted Unless Included in Estimate or Tender Notification Under Building and Other Construction Workers' Welfare Cess Act, 1996.

The petitioner, R.N. Parameshwarappa, a Class-I Civil Contractor, filed a writ petition under Articles 226 and 227 of the Constitution of India seekin...

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High Court of Karnataka Allows Contractor's Petition Against Deduction of Labour Welfare Cess. Cess Cannot Be Deducted Unless Included in Estimate or Tender Notification Under Building and Other Construction Workers' Welfare Cess Act, 1996.

The petitioner, R.N. Parameshwarappa, a Class-I Civil Contractor, filed a writ petition under Articles 226 and 227 of the Constitution of India seekin...

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High Court of Karnataka Quashes Road Cess Levy on Sugar Company in Exemption Notification Dispute — Exemption Notification Under Section 8A of Karnataka Sales Tax Act, 1957 Covers Road Cess Under Section 25-B(2) as Cess is a Tax.

The petitioner, M/s. Coromandel Sugars Ltd., a sugar manufacturing company, challenged an order dated 05.08.2014 passed by the Deputy Commissioner of ...

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Bombay High Court Quashes Cess Demand Against Small Scale Unit in MIDC Area for Lack of Jurisdiction. NMMC Cannot Levy Cess on Industrial Premises Outside Its Municipal Limits Under Section 127 of the Bombay Provincial Municipal Corporations Act, 1949.

The petitioners, M/s Sargam Foods Pvt. Ltd. and its director, challenged the order dated 29th November 2007 passed by the Cess Officer of the Navi Mum...