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Supreme Court Allows Revenue in Income Tax Act Limitation Dispute Over Revision Order. The Court Held That the Limitation Period Under Section 263(2) is Based on the Date the Order is 'Made', Not 'Received' by the Assessee, Interpreting the Statutory Language Strictly.

The Supreme Court of India heard a civil appeal filed by the Commissioner of Income Tax, Chennai, against Mohammed Meeran Shahul Hameed, concerning th...

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Supreme Court Acquits Accused in Kerala Forest Act Case Due to Lack of Evidence and Statutory Interpretation. Sandalwood Oil Not Classified as Forest Produce Under Section 2(f), and Prosecution Failed to Prove Illicit Removal from Reserve Forest as Required Under Section 27(1)(d).

The appeal arose from a criminal conviction under the Kerala Forest Act, 1961, involving the appellant, a partner in a firm manufacturing and trading ...

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Supreme Court Allows Withdrawal of Appeals in Income Tax Dispute - Applications for amendment of cause title and withdrawal of appeals were granted without opposition from Revenue. Civil appeals were disposed of as withdrawn with no order as to costs under the court's civil appellate jurisdiction.

The Supreme Court of India dealt with multiple interlocutory applications in civil appeals concerning income tax matters involving Vodafone Essar Cell...

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Supreme Court Allows Withdrawal of Civil Appeal in Income Tax Case to Avail Direct Tax Vivad Se Vishwas Act, 2020 Scheme. Appellant Permitted to Withdraw Appeal as Respondent Raised No Objection, Enabling Access to Pending Tax Dispute Mechanism Under the Act.

The dispute involved a civil appeal before the Supreme Court of India in a tax matter. The appellant, K.V. Mohammed Zakir, filed an application seekin...

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Supreme Court Allows Appeal in Electricity Duty Case Due to Statutory Interpretation. Levy Under Bihar Electricity Duty Act 1948 Not Applicable as Supply Was to Licensee, Not Consumer as Defined Under Sections 2(b) and 2(ee).

The appeal arose from a judgment of the Patna High Court dated 18 September 2017, which declined to entertain a writ petition filed by the appellant, ...

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Supreme Court Allows Restoration of Review Petition in Income Tax Exemption Case. Delay Condoned and Review Petition Restored for Consideration on Merits Under Civil Appellate Jurisdiction.

The Supreme Court of India dealt with a miscellaneous application concerning the restoration of a review petition in an income tax exemption case. The...