High Court of Karnataka Adjudicates Income Tax Appeals Filed by Assessee and Revenue Under Section 260-A of Income Tax Act, 1961. Multiple Appeals Clubbed for Hearing Involving Assessment Years 2001-2002 to 2004-2005.
25 Mar 2015...
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High Court
High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.
25 Sep 2018The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...
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High Court
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High Court
High Court of Judicature at Bombay hears challenge to constitutional validity of explanation inserted into Sections 65(105)(zzq) and 65(105)(zzzh) and clause (zzzzu) of the Finance Act 1994 by the Finance Act 2010. The impugned provisions deem construction services provided by a builder to a buyer in case of a new building intended for sale as a taxable service and bring preferential location charges within the service tax net.
19 Jan 2012The High Court of Judicature at Bombay heard a batch of writ petitions challenging the constitutional validity of certain provisions introduced by the...
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High Court
High Court of Karnataka Hears Petitions Against TDS Notices Issued to Turf Clubs Under Section 194B of Income Tax Act — Argued That Stake Money Is Not Winnings. Petitioners Contend That CBDT Circular No.467 Exempts Stake Money From TDS and That Such Payments Are Business Income Taxable Under Section 74A, Not Winnings Under Section 194B.
26 Sep 2014The batch of writ petitions before the High Court of Karnataka at Bangalore arose from notices issued by the Income Tax Department to turf clubs in Ba...
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High Court
Bombay High Court Quashes Blocking of Input Tax Credit Under Rule 86-A of CGST/MGST Rules for Lack of Prior Hearing — Violation of Natural Justice. The court held that the power to block credit under Rule 86-A cannot be exercised without giving the assessee an opportunity of being heard, as it has serious civil consequences.
17 Oct 2023The petitioner, Ashapura Steel Metal, through its proprietor Velaram Viraji Choudhary, filed a writ petition under Article 226 of the Constitution of ...
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High Court
Karnataka High Court Allows Appeals in Tax Exemption Dispute — Remands for Fresh Consideration of Re-assessment Orders. The court held that the Government Order granting tax exemption under the KVAT Act was valid and binding, and the re-assessment orders passed without considering the exemption were unsustainable.
16 Dec 2015The appellants, Nandi Infrastructure Corridor Enterprise Limited and others, filed writ appeals against an order dated 12.12.2014 passed by a learned ...
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High Court
Bombay High Court Allows Writ Petition for Transitional Input Tax Credit Under GST — Time Limit for Filing TRAN-1 Form Held Directory, Not Mandatory. The court directed the GST authorities to accept the TRAN-1 Form filed beyond the prescribed time limit, holding that the time limit was directory and the petitioner had sufficient cause for delay.
20 Mar 2020The petitioner, Nelco Limited, a company incorporated under the Companies Act, 1956, supplies and undertakes various network-related services. It file...
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Supreme Court
Supreme Court Adjudicates Seniority Dispute Arising from Cadre Bifurcation and Re-amalgamation in Customs and Excise Department. Dispute Centers on Impact of Separate Data Processing Cadre on Ministerial Employee Seniority Under the 1979 Recruitment Rules.
1 Jan 1970The case involved a seniority dispute among employees of the Customs and Central Excise Department. The original ministerial cadre, governed by the Ce...
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High Court
Bombay High Court Upholds Constitutional Validity of Maharashtra Tax on Lotteries, Betting and Gambling Act, 2006 — Levy on Entry Fee for Games of Skill and Chance Upheld. The Court held that the tax on entry fee for games like poker, rummy, and bridge is a valid compensatory tax under Entry 62 of List II of the Seventh Schedule to the Constitution of India.
10 Apr 2012The judgment concerns a batch of writ petitions challenging the constitutional validity of the Maharashtra Tax on Lotteries, Betting and Gambling Act,...
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