Search Results for "tax concession"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
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Search Results for "tax concession"

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Supreme Court

Supreme Court Interprets Tax Exemption Calculation Method Under Gujarat Tourism Incentive Scheme. The court held that exemption limits under the New Package Scheme of Incentives for Tourism Projects, 1995-2000, should be calculated based on tax payable, not gross receipts, as per the exemption notification dated 14.02.1997 under Section 29(1) of the Gujarat Entertainments Tax Act, 1977.

2 Feb 2023

The appeal arose from a judgment of the Gujarat High Court concerning the interpretation of tax exemption calculations under the Gujarat New Package S...

Supreme Court

Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

13 Jan 2023

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

High Court

Bombay High Court at Goa Upholds Validity of Rule 5 of Goa Minor Mineral Concession (Amendment) Rules, 2002 — Declares Quarry Lease Valid Despite Deletion of Chapter III. Rule 5, which deleted Chapter III of the Goa Minor Mineral Concession Rules, 1985, is held intra vires Section 15 of the Mines and Minerals (Development and Regulation) Act, 1957, as the State Government has power to make rules for grant of quarry leases in respect of land belonging to private persons.

10 Dec 2013

The petitioner, Smt. Maria Teresa Philomena D'Rocha Pegado, filed a writ petition before the Bombay High Court at Goa challenging the constitutional v...

High Court

Bombay High Court Dismisses PIL Challenging Toll Road Tender and Concession Period. Policy decisions regarding toll collection and concession periods are not subject to judicial review unless arbitrary or mala fide.

4 Sep 2013

The petitioner, Nandu Sambaji Nagarkar, a social worker, filed a Public Interest Litigation before the Bombay High Court, Nagpur Bench, challenging th...

Supreme Court

Supreme Court Allows Union's Appeal Against High Court's Setting Aside of Amended Customs Notification. Power to Modify Exemption Under Section 25(1) Customs Act, 1962 Includes Power to Withdraw; No Vested Right to Concessional Duty.

12 May 2023

The case involves a challenge to the amendment of a customs exemption notification. The respondent, ABP Pvt Ltd, imported a high-speed printing machin...

Supreme Court

Supreme Court Dismisses State's Appeal in Gujarat Sales Tax Act Case Due to No Breach of Exemption Conditions and Application of Promissory Estoppel. The assessee was entitled to exemption under Entry No.255(2) of Notification dated 05.03.1992 as raw materials were used in the eligible unit, and subsequent amendments did not retroactively impose liabilities, upholding the principle of promissory estoppel under Section 49(2) of the Gujarat Sales Tax Act, 1969.

21 Jan 2022

The dispute arose from the State of Gujarat's appeal against the High Court's dismissal of its tax appeals, which upheld the Gujarat Value Added Tax T...

High Court

Bombay High Court Allows Petition for Concessional Octroi Rate for Industrial Raw Materials Under Maharashtra Municipalities (Octroi) Rules, 1968. The court held that the petitioner is entitled to 50% concessional octroi on raw materials under Item 4 of Chapter I as per Administrator's communication dated 03-04-1991, and directed refund of excess collected with interest.

9 Mar 2015

The petitioner, Bharat General and Textile Industries Limited, a textile manufacturing company, filed a writ petition under Article 226 of the Constit...

High Court

Bombay High Court Upholds Tribunal's Decision That Ice Cream Is Not 'Sweet and Sweetmeats' Under Bombay Sales Tax Act, 1959. Ice cream is a distinct commodity not covered by Notification Entry 374 for reduced tax rate under Schedule Entry C-II-35(1).

1 Sep 2015

The case concerns M/s. Vadilal Dairy International Ltd., a registered dealer and manufacturer of ice cream under the Bombay Sales Tax Act, 1959. The G...

Supreme Court

Supreme Court Decides Tax Deduction at Source Liability for Cellular Mobile Service Providers Under Income Tax Act, 1961 - The Court clarified that obligation under Section 194-H requires principal-agent relationship between payer and payee as per Section 182 of Contract Act, 1872, and payments must be for services in buying/selling goods or asset transactions, not being securities.

28 Feb 2024

The Supreme Court delivered a common judgment addressing appeals by the Revenue and assessees, who were cellular mobile telephone service providers, c...

High Court

Bombay High Court Dismisses Writ Petition Challenging Sales Tax Assessment Orders Due to Availability of Alternative Remedy. Petitioners Failed to Show Exceptional Circumstances to Bypass Statutory Remedy of Reference Under Section 61(1) of Bombay Sales Tax Act, 1959.

20 Jan 2015

The petitioners, Tata Sons Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court chal...

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