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Bombay High Court Dismisses Writ Petition Challenging Notice under MVAT Act as Assessments Not Time-Barred. Extended Limitation Periods under Section 21(3) and Section 23(3A) of Maharashtra Value Added Tax Act, 2005 Applied to Pre-2008 Assessment Years.

The case arose from a writ petition filed by Sahyadri Sahakari Sakhar Karkhana Ltd., a cooperative sugar mill and registered dealer under the Maharash...

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High Court of Karnataka Dismisses Appeal in Income Tax Reassessment Case — No Substantial Question of Law Arises. Reassessment notice under Section 148 of Income Tax Act, 1961 upheld as validly issued within four years from end of assessment year.

The appellant, M/s. Kanhaiyalal Dudheria, a partnership firm, filed appeals under Section 260A of the Income Tax Act, 1961, against the orders of the ...

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Bombay High Court Decides Appeal Regarding Retrospective Reassessment of Property Tax Under Mumbai Municipal Corporation Act, 1888. Single Judge had Quashed Orders and Demands Reassessing Rateable Value from 1-4-2000.

The Municipal Corporation of Greater Mumbai issued special notices in 2001 and 2002 reassessing the rateable value of Dalamal Tower Premises Co-operat...

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Bombay High Court at Goa Allows Writ Petition Against Reopening of Assessment Without Speaking Order on Objections. Assessing Officer's Failure to Pass Speaking Order on Objections Under Section 148 of Income Tax Act, 1961 Vitiates Subsequent Proceedings.

The petitioner, The Goa State Coop. Bank Ltd., challenged the refusal of the Assessing Officer to pass a speaking order on objections raised by it aft...

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High Court of Karnataka Quashes Reassessment Orders Against Corporate Dealers in KVAT Cases; Holds Inter-Branch Transfers Not Taxable as Sale. Branch Registration Under Section 38(6) Does Not Create Separate Legal Personality for Levy of VAT.

The batch of writ petitions was filed by corporate entities, including M/s Wipro Enterprises (P) Ltd and M/s Chamundeshwari Build Tech Pvt. Ltd, chall...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Set Off of Unabsorbed Business Loss Against Profits of Erstwhile 10A Unit. Tribunal's Order Allowing Set Off of Brought Forward Loss of Assessment Year 2002-03 Against Profits of 10A Unit in Assessment Year 2005-06 Upheld.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, M...