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High Court

Bombay High Court Upholds Constitutional Validity of Section 234E of Income Tax Act, 1961 — Levy of Fee for Late Filing of TDS Returns is Valid. The Court held that the fee under Section 234E is compensatory in nature and not a penalty, and does not violate Article 14 of the Constitution.

9 Feb 2015

The petitioners, a practising Chartered Accountant and others, filed a writ petition under Article 226 of the Constitution of India challenging the co...

Supreme Court

Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

13 Dec 2024

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

Supreme Court

Supreme Court Allows Dealer's Appeal in Sales Tax Exemption Case, Holding Assessment Order for Pre- and Post-Constitution Periods is Severable. Burden of Proof for Exemption Under Article 286(1)(a) Lies on Dealer, but Assessment Order Can Be Partly Declared Void Without Invalidating Entire Assessment.

1 Aug 1969

The appellant, a firm of dealers in pulses at Vijayawada, carried on business of sending pulses to other States by rail during the assessment year 194...

Supreme Court

Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

12 Oct 2023

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

High Court

Special Court Hears Application for Scaling Down Income Tax Demands in Securities Transactions Case — Applicant Bank Claims Tax Liability Should Be Reduced Due to Non-Delivery of Securities and Consent Decrees. The Application Highlights Erroneous Assumptions in Assessment Orders and Seeks Priority for Decretal Dues Under Section 11(2) of Special Court Act, 1992.

6 Sep 2019

The Miscellaneous Application was filed by Canbank Financial Services Ltd., a notified party, seeking scaling down of the income tax demands raised by...

High Court

High Court of Bombay hears writ petition challenging constitutional validity of Section 48(5) of MVAT Act, 2002 on input tax credit set-off — Petitioner seeks reading down of 'actually paid' to 'ought to have been paid'

11 May 2012

The writ petition under Article 226 of the Constitution of India was filed by a partnership firm registered as a dealer under the Maharashtra Value Ad...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Application Under Section 197 of Income Tax Act for Lower Tax Deduction on Dividend Income. The court held that a Tax Residency Certificate (TRC) is sufficient evidence of residence for claiming treaty benefits under the India-Mauritius DTAA, and the Assessing Officer must consider the DTAA provisions.

26 Apr 2019

The petitioner, Indostar Capital, a Mauritius-based company incorporated in October 2010, held a Category 1 Global Business Licence and a Tax Residenc...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — State-Owned Corporation Not Liable to Deduct Tax at Source on Excise Duty Paid to Government. Excise duty paid by a state-owned corporation to the State Government does not constitute 'income' or 'commission' under the Income Tax Act, 1961, and no TDS is required under Section 194H.

3 Mar 2017

The case involves appeals filed by the Commissioner of Income Tax and Deputy Commissioner of Income Tax against an order of the learned Single Judge i...

High Court

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-Tax Act, 1961 for Lack of Reasonable Belief of Income Escaping Assessment. Notices Issued Beyond Four Years Without Fresh Material Held Invalid.

6 May 2022

The petitioner, Sea Sagar Construction Co., a partnership firm, filed three writ petitions challenging notices dated 19 January 2012 issued under Sect...

High Court

High Court of Bombay at Aurangabad Bench Considers Challenge by Bus Owners Association Against Levy of Tax Under Residuary Entry of Bombay Motor Vehicles Tax Act, 1958. Court Examines Whether Taxation of Vehicles Kept for Use Without Permit Violates Article 19(1)(g) of the Constitution.

17 Aug 2012

The Public Interest Litigation was filed by the Maharashtra Tour & Travels and Bus Owners Association through its Chief Secretary, Rakesh Omprakash Ag...

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