Search Results for "first recipient"

Trending :

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...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "first recipient"

310 result(s) found

Home Search Results

Scroll Down To Discover

Found 310 result(s)

High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

27 Apr 2026

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

High Court

Bombay High Court Issues Rule in Challenge to GST Demand Confirmation Order. Petition Challenges Order Confirming GST Demand of Rs 70.57 Crores for April 2020 to March 2021.

30 Jun 2025

The petitioner, GlobeOp Financial Services (India) Private Limited (the surviving entity after its merger with GlobeOp Financial Services Technologies...

Supreme Court

Supreme Court Allows Revenue's Appeals and Dismisses Assessees' Writ Petitions in GST Input Tax Credit Case — Upholds Constitutional Validity of Section 17(5)(c) and (d) of CGST Act. Court holds that denial of ITC on construction of immovable property used for renting is valid and does not violate Articles 14, 19(1)(g), or 300A.

3 Oct 2024

The case involves a challenge to the constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services...

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 ...

Supreme Court

Supreme Court Upholds High Court's Decision Allowing Rectification of GST Returns in Error Period. The Court affirmed that circulars restricting rectification of Form GSTR-3B to net basis adjustments are inconsistent with GST laws and that rectification must be permitted in the period of error occurrence under the Central Goods and Services Tax Act, 2017.

28 Oct 2021

The appeal arose from a judgment of the High Court of Delhi dated 05.05.2020 in W.P. (C) No. 6345 of 2018, which allowed a writ petition filed by Bhar...

High Court

Bombay High Court Quashes NAA Order Against McDonald's Franchisee in GST Anti-Profiteering Case — Failure to Consider Input Tax Credit Benefit and Lack of Proper Investigation. The court held that the National Anti-Profiteering Authority must consider the benefit of input tax credit and conduct a proper investigation before directing deposit of profiteered amount under Section 171 of the Central Goods and Services Tax Act, 2017.

1 Oct 2019

The petitioner, Hardcastle Restaurants Pvt. Ltd., operates McDonald's restaurants in Western and Southern India. After the GST rate on restaurant serv...

High Court

Bombay High Court Dismisses Winding Up Petition Against Hubtown Ltd. Based on Bona Fide Dispute of Debt. Corporate Guarantee Enforcement Requires Prima Facie Case of Default and Absence of Substantial Dispute Under Section 433(e) of Companies Act, 1956.

8 May 2015

The petitioner, IDBI Trusteeship Services Ltd., filed a company petition under Section 433(e) of the Companies Act, 1956 seeking winding up of Hubtown...

High Court

Bombay High Court Allows Summary Judgment for Debenture Trustee in Recovery Suit Against Corporate Guarantor. Defendant's Triable Issues Found to be Sham and Moonshine, Entitling Plaintiff to Judgment Under Order 37 CPC.

8 May 2015

The plaintiff, IDBI Trusteeship Services Ltd., filed a summary suit under Order 37 of the Code of Civil Procedure, 1908, against the defendant, Hubtow...

Supreme Court

Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

20 Mar 1959

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

Supreme Court

Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

20 Mar 1959

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...

1 2 3 4

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)