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High Court of Karnataka Dismisses Writ Appeals Challenging TDS Provisions — Upholds Constitutional Validity of Sections 194C, 194J, and 206AA of Income Tax Act, 1961. The court held that the provisions are not arbitrary or discriminatory and that TRACES is a valid administrative mechanism.

The case involves a batch of writ appeals filed by various assessees, including individuals and companies, challenging the constitutional validity of ...

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Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.

The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...

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Bombay High Court Dismisses Petition for Extension of Time Under Voluntary Disclosure Scheme 1997 — Tax Paid Beyond Stipulated Period Invalidates Declaration. Section 67 of the Finance Act, 1997 Mandates Full Payment Within Three Months; No Power to Extend Time.

The petitioner, Sitaram Jayramdas Shethi Miraj, filed a declaration under the Voluntary Disclosure Scheme 1997 on 25th December 1997, disclosing an in...

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Supreme Court of India Hears Challenge to Denial of Entry Tax Refund Under M.P. Entry Tax Act; Whether Notification Explanation Violates Article 14.

The appeal arose from a writ petition filed by the appellants, Vikram Cement & Anr., units of Grasim Industries Limited, challenging the validity of a...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

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High Court of Karnataka Decides Revenue's Wealth Tax Appeals Involving Definition of 'Assets'. The Appeals Challenge ITAT Orders Regarding Assessment Years 1999-2000 to 2004-05 under Section 2(ea) of Wealth Tax Act, 1957.

The High Court of Karnataka heard a batch of Wealth Tax Appeals filed by the Revenue under Section 27-A of the Wealth Tax Act, 1957, against the order...

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Supreme Court Dismisses Petition by Agent of Non-Resident Challenging Advance Tax Demand under Income-tax Act, 1961. Agent of Non-Resident is a Representative Assessee Liable to Pay Advance Tax under Sections 207-212, and Such Liability Does Not Infringe Article 14 of Constitution.

The Premier Automobiles Ltd. petitioned the Supreme Court under Article 32 of the Constitution challenging a demand for advance tax as agent of a non-...