A Judicial Analysis of Bogus Purchases and Disallowances.
15 Oct 2024The Bombay High Court addressed three income tax appeals filed by Appellant challenging the findings of the Income Tax Appellate Tribunal (ITAT) and t...
Search Results for "sales tax"
48 result(s) found
Found 48 result(s)
High Court
Bombay High Court Upholds Partial Relief to Assessee in Bogus Purchases Case. Court emphasizes the need for concrete evidence before labeling transactions as bogus.
7 Aug 2024The Bombay High Court delivered its judgment on appeals filed by the Revenue and SVD Resins & Plastics Pvt. Ltd. concerning the genuineness of cer...
- 313
Supreme Court
Supreme Court's Interpretation of Article 131: Federal Disputes and Legal Rights. A detailed analysis of the Supreme Court's jurisdiction under Article 131, focusing on federalism, state consent, and the role of the CBI within Indian constitutional law.
10 Jul 2024The maintainability of a suit filed by the State of West Bengal against the Union of India under Article 131 of the Indian Constitution, challenging t...
- 935
Supreme Court
Supreme Court Upholds Arbitral Awards. Limited Scope for Challenge Under Arbitration Act
7 May 2024Arbitration and Conciliation Act, 1996 - Construction of Contract Terms - Applicability of Sections 34 and 37 - Scope of Interference in Arbitral Awar...
- 127
High Court
Determination of True Market Value for Stamp Duty Chargeable on Sale Deed Exploring the intricacies of adjudication and stamp duty assessment in the sale of agricultural land
2 May 2024legal dispute concerning stamp duty payment for a land transaction in Maharashtra. Background: The document pertains to a legal challenge regarding s...
- 260
Supreme Court
Non-Compliance with Section 38(3)(a)(ii) Delhi Value Added Tax Act, 2004, : Unjustified Retention of Refund Amounts
1 May 2024Examining the violation of refund processing timeline and the implications on the adjustment of default notices. The case revolves around the issue o...
- 111
Supreme Court
Supreme Court Upholds Rajasthan’s Authority to Collect Stamp Duty on Insurance Policies. Life Insurance Corporation of India’s Appeal Dismissed on Legislative Competence and Stamp Duty Compliance Grounds.
30 Apr 2024The Supreme Court of India ruled that the state of Rajasthan has the legislative competence to levy and collect stamp duty on insurance policies issue...
- 358
Supreme Court
Supreme Court Decides Tax Deduction at Source Liability for Cellular Mobile Service Providers Under Income Tax Act, 1961 - The Court clarified that obligation under Section 194-H requires principal-agent relationship between payer and payee as per Section 182 of Contract Act, 1872, and payments must be for services in buying/selling goods or asset transactions, not being securities.
28 Feb 2024The Supreme Court delivered a common judgment addressing appeals by the Revenue and assessees, who were cellular mobile telephone service providers, c...
- 11
Supreme Court
Supreme Court Dismisses Appeal Challenging Validity of Rule 9(3)(b) of Chartered Accountants' Rules, 2007. The Court upheld the Board of Discipline's power to refer a matter to the Disciplinary Committee under Rule 9(3)(b), finding it consistent with Section 21A(4) of the Chartered Accountants Act, 1949, and within the rule-making authority under Section 29A.
8 Feb 2024The dispute originated from a complaint filed by Bank of Rajasthan Limited against M/s Ramesh C. Agrawal & Co., an audit firm engaged to conduct audit...
- 11
Supreme Court
Supreme Court Allows Appeals in Sales Tax/VAT Cases on Vehicle Hire Contracts, Finding No Transfer of Right to Use Goods. Contracts Where Contractor Retained Control, Maintenance Responsibility, and Risk Do Not Constitute Deemed Sale Under Article 366(29A)(d) of Constitution of India and Assam Tax Acts.
9 Jan 2024The Supreme Court considered a group of appeals concerning tax liability under the Assam General Sales Tax Act, 1993 and Assam Value Added Tax Act, 20...
- 15
