High Court of Karnataka Considers Constitutional Validity of Forest Development Tax Notification and Demands. Petitioners Challenge vires of Karnataka Forest Act section 98A and Notification under Forest Conservation Act.
3 Dec 2015...
Search Results for "Income Tax Act interest"
2814 result(s) found
Found 2814 result(s)
High Court
Bombay High Court Decides Reference on Difference of Opinion in Municipal Tax Assessment Case. Question of law regarding determination of annual letting value under Section 154 of Mumbai Municipal Corporation Act, 1888 for premises exempt under Maharashtra Rent Control Act, 1999.
11 Sep 2012This judgment is a reference to a third judge following a difference of opinion in an appeal against a Single Judge's decision in a writ petition conc...
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Supreme Court
Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.
12 Oct 2023The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...
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High Court
Bombay High Court Upholds Petitioners' Challenge to Local Body Tax Provisions under Bombay Provincial Municipal Corporations Act. Provisions empowering levy of Local Body Tax in lieu of Octroi held to be within constitutional framework under Part IXA of the Constitution and not violative of municipal autonomy.
1 Oct 2014The petitioners, unions and associations of employees of various municipal corporations in Maharashtra, filed writ petitions challenging the constitut...
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High Court
High Court of Karnataka Quashes Clarification and Declares CGST Rule 31A(3) Ultra Vires in Favor of Turf Clubs. GST Liability on Betting Amount Limited to Commission Retained, Not Entire Totalisator Collection, Under CGST Act, 2017.
2 Jun 2021The two writ petitions were filed by Bangalore Turf Club Limited and Mysore Race Club Limited, companies conducting horse racing and facilitating bett...
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High Court
Bombay High Court Examines Whether Bunker Fuel Sales to Vessels on High Seas Are Taxable Under Maharashtra VAT Act. Petitioners Challenged Assessment Orders and Recovery Notices Claiming Sales Occurred Outside State Territory and Were in Course of Export.
19 Oct 2015The dispute arose from assessment and recovery proceedings under the Maharashtra Value Added Tax Act, 2002 concerning sales of High Speed Diesel (HSD)...
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High Court
Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.
29 Apr 2022The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...
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High Court
High Court of Karnataka Dismisses State's Appeals in VAT Input Tax Credit Dispute — Reassessment Notices Issued Beyond Limitation Period Are Invalid. The court held that reassessment under Section 39(1) of the Karnataka Value Added Tax Act, 2003 must be completed within four years from the end of the relevant tax period, and notices issued after that period are barred by limitation.
31 Aug 2018The case involves multiple writ appeals filed by the State of Karnataka against orders of a single judge quashing reassessment notices issued under Se...
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Supreme Court
Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.
22 Oct 2021The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...
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Supreme Court
Supreme Court Hears Appeals on Permanent Establishment of Formula One World Championship Limited; Revenue Accepts That No Royalty Was Payable Under Race Promotion Contract. High Court Had Reversed AAR and Held That FOWC Had a Permanent Establishment in India Under Article 5 of the India-UK Double Taxation Avoidance Agreement.
1 Aug 2026The appeals arose from a tax dispute concerning the Formula One Grand Prix event in India. Formula One World Championship Limited (FOWC), a UK tax res...
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