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Bombay High Court Dismisses Revenue's Appeal in Income Tax Exemption Case. Assessee Held Eligible for Exemption Under Section 10(20A) as Development Authority and Business Commenced in Relevant Year.

The appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal dated ...

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Supreme Court Partly Allows Appeals in Kerala General Sales Tax Exemption Dispute Over Approval Date Interpretation. Exemption Period for 100% Export-Oriented Unit Held to Commence from Date of Unambiguous Central Government Approval (27.10.1994) Under SRO 1727/1993, Not from Production Start Date.

The Supreme Court addressed appeals concerning the interpretation of an exemption notification under the Kerala General Sales Tax Act. The dispute inv...

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Bombay High Court Allows Widow of Ex-Serviceman Property Tax Exemption Under Government Resolution. Petitioner entitled to exemption from all forms of property tax under MMC Act and other cesses as per Government Resolution dated 5th April 2016 read with Corrigendum dated 7th April 2016.

The petitioner, Supriya Rajesh Nair, a widow of an ex-serviceman, filed a writ petition seeking exemption from payment of property tax and other cesse...

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Bombay High Court Allows Writ Petition of Charitable Trust Against Rejection of Condonation of Delay in Filing Form 9A Under Section 119(2)(b) of Income Tax Act, 1961. CBDT Circulars Must Be Liberally Construed to Grant Relief When Delay Is Due to Change in Procedure from Manual to Electronic Filing.

The petitioner, Nav Chetna Charitable Trust, is a trust registered under Section 12A of the Income Tax Act, 1961, and runs educational institutions. F...