KAHC010028192013_1
26 Sep 2014...
Search Results for "Finance Act 1978"
404 result(s) found
Found 404 result(s)
High Court
SALES TAX REFERENCE NO. 52 OF 2009
8 Feb 2019The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...
High Court
Bombay High Court Allows Reference in Favor of Assessee in Sales Tax Case — Supplies Under Works Contract Not Liable to Tax as Sale. The court held that the transaction for designing, engineering, supplying, erection, installation and commissioning of a project was a works contract and not a sale of goods under the Bombay Sales Tax Act, 1959.
20 Dec 2017The case involves a reference under Section 61 of the Bombay Sales Tax Act, 1959, made by the Maharashtra Sales Tax Tribunal at the instance of M/s. B...
- 150
High Court
Bombay High Court Quashes Assessment Order for Violation of Natural Justice in Faceless Assessment Scheme — Mandatory Personal Hearing Under Section 144B(6)(viii) Not Provided. The court held that failure to grant personal hearing as mandated by Section 144B(6)(viii) of the Income Tax Act, 1961 renders the assessment order a nullity, and consequently the demand notice and penalty show cause notices are also vitiated.
27 Feb 2025The petitioner, Vimal Trading, a partnership firm engaged in trading and investment in the capital market, filed a nil return of income for Assessment...
- 704
High Court
Bombay High Court Considers Appeal Against Tribunal's Order Requiring Section 72A Approval for Amalgamated Company's Depreciation Claim. The Court Examines Whether Written Down Value of Assets Can Be Adjusted by Adding Unabsorbed Depreciation Without Central Government Approval.
9 Apr 2025This appeal under Section 260A of the Income Tax Act, 1961 arose from the order of the Income Tax Appellate Tribunal, Mumbai, concerning assessment ye...
Supreme Court
Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.
7 Feb 2025Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...
- 306
High Court
Bombay High Court Considers Whether Notification 14/2010-ST is Clarificatory for Service Tax on Drilling Rigs in Continental Shelf. Appeal Admitted on Questions of Territorial Applicability of Service Tax to Offshore Drilling Services Under Finance Act, 1994.
28 Apr 2015The appellant, M/s. Greatship (India) Ltd., entered into contracts with ONGC in February and May 2009 to provide offshore drilling services using hire...
- 15
High Court
High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.
16 Feb 2016The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...
- 11
High Court
High Court of Madras Considers Interplay of Section 40A(7) and Section 43B for Deduction of Gratuity Provision. The Court Examined Whether Specific Provision Overrides Requirement of Actual Payment, but Final Verdict Not Available in Provided Excerpt.
24 Mar 2025The case concerned an appeal by the assessee, a manufacturer of specialty chemicals, against the disallowance of a provision for gratuity of Rs.31,24,...
- 37
High Court
WRIT PETITION NO.4520 OF 2014
30 Apr 2015The writ petitions challenged the constitutional validity and propriety of a notification dated January 29, 2014, issued by the Finance Department of ...
