Bombay High Court Hears Constitutional Challenge to Service Tax on Advocates. The Levy Under Section 65(105)(zzzzm) of the Finance Act, 1994 is Challenged as Ultra Vires Articles 14, 19(1)(g), and 265 of the Constitution.
15 Dec 2014...
Search Results for "representative assessee"
301 result(s) found
Found 301 result(s)
High Court
- 27
High Court
Bombay High Court Hears Revenue's Appeal Against Tribunal's Direction to Use Municipal Rateable Value for Determining Annual Letting Value Under Section 23(1)(a) of Income Tax Act, 1961. The Court Examines Whether Comparable Market Instances or Municipal Valuation Should Prevail When Property Is Not Subject to Rent Control Legislation.
8 Aug 2014The matter comprised multiple income tax appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging common orders of the...
- 21
High Court
High Court of Karnataka Dismisses Revenue's Revision in KVAT Input Tax Credit Dispute — Assessee Entitled to ITC Despite Supplier's Default. Input Tax Credit cannot be denied to a bona fide purchaser merely because the selling dealer failed to discharge tax liability, as per Section 70(2) of the Karnataka Value Added Tax Act, 2003.
16 Jan 2025The State of Karnataka, represented by the Finance Department, filed a Sales Tax Revision Petition under Section 65(1) of the Karnataka Value Added Ta...
- 116
Supreme Court
Supreme Court Dismisses Revenue's Appeal in Tax Assessment Case Due to Invalid Service of Assessment Orders. Recovery Proceedings Under Revenue Recovery Act, 1864 Quashed as Assessment Orders for 2009-10 and 2010-11 Were Not Served as Per Rule 64 of Telangana VAT Rules, Making Enforcement Unlawful.
15 Mar 2023The dispute involved a tax assessment and recovery case between the revenue authorities and an assessee company. The revenue had issued assessment ord...
- 245
Supreme Court
Supreme Court Allows Revenue's Appeal in Income Tax Case — Notice Under Section 143(2) Valid When Sent to PAN Database Address. The Court held that the Assessing Officer's issuance of notice to the address in the PAN database within limitation was sufficient compliance, and the assessee's failure to prove intimation of change of address rendered the assessment order valid.
4 Oct 2019The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax, Mumbai, against the judgment of the Bombay High Court which ha...
- 187
High Court
High Court of Karnataka Quashes Assessment Order in Income Tax Case Due to Violation of Natural Justice — Failure to Provide Opportunity of Being Heard Before Dispute Resolution Panel. The court held that the Dispute Resolution Panel's failure to grant a hearing under Section 144C of the Income Tax Act, 1961, vitiated the assessment order under Section 143(3) of the Act.
24 Apr 2015The petitioner, M/S Tejas Networks Limited, a company engaged in software development, manufacturing, and trading of networking equipment, filed its r...
- 43
Supreme Court
Supreme Court Upholds Dismissal of Assessee's Appeals for Non-Payment of Tax; Holds Extension of Assam Sales Tax Act to Shillong Administered Area Valid. Requirement of Payment of Tax Before Appeal Under Section 30 of Assam Sales Tax Act, 1947 Upheld, No Power to Accept Security in Lieu of Cash.
27 Sep 1968The dispute arose out of assessment orders and penalties imposed under the Assam Sales Tax Act, 1947 on the appellant for various periods, all of whic...
- 52
High Court
Bombay High Court Allows Writ Petition Challenging Reassessment Notice Issued to Dead Person Under Section 148 of Income Tax Act, 1961 — Notice and Reassessment Order Void Ab Initio. Legal Heir's Participation Under Protest Does Not Cure Jurisdictional Defect.
13 Jul 2023The petitioner, Shri Devendra S/o Vasudeo Jambhulkar, is the son and legal heir of late Vasudeo Damduji Jambhulkar, who was an income tax assessee wit...
- 21
Supreme Court
Supreme Court Allows Revenue's Appeal in Income Tax Case — Upholds Addition Under Section 68 for Unexplained Share Capital. Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investor Companies Despite Receiving Share Premium at Rs. 190 per Share.
1 Jan 2019The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...
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