Search Results for "Tax Exemption Notification"

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Search Results for "Tax Exemption Notification"

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High Court

Bombay High Court Allows Cooperative Bank's Writ Petition Against Sales Tax Tribunal's Refusal to Entertain Appeal Under Section 55 of Bombay Sales Tax Act, 1959 — Tribunal Directed to Decide Appeal on Merits

7 Apr 2014

The petitioner, Shikshak Sahakari Bank Limited, a cooperative bank registered under the Maharashtra Cooperative Societies Act, 1960, filed a writ peti...

High Court

High Court of Karnataka Upholds Notification Levying Central Excise on Tobacco Products — Notification No.3/2019-Central Excise dated 06.07.2019 held valid and within powers under Section 5A of Central Excise Act, 1944. The court held that the government has the power to modify or withdraw exemptions in public interest and that promissory estoppel does not apply to legislative functions.

21 Sep 2022

The judgment pertains to a batch of writ petitions filed by manufacturers and dealers of tobacco and tobacco products, challenging Notification No.3/2...

Supreme Court

Supreme Court Upholds Medical Practitioner in Sales Tax Dispute Over Dispensing Medicines. The Supreme Court held that mixing drugs as per prescription does not constitute manufacture under U.P. Sales Tax notification, exempting the doctor from single-point tax.

19 Aug 1968

The dispute arose under the U.P. Sales Tax Act, 1948, concerning the levy of single-point tax on medicines dispensed by a medical practitioner. The re...

High Court

High Court Allows Appeal in Income Tax Case: Sales to Other STP Units Qualify as Deemed Export Under Section 10A of Income Tax Act, 1961. The court held that software development services provided to another STP unit, which ultimately exports the software, constitute export for deduction purposes.

20 Oct 2014

The assessee, M/s. Tata Elxsi Limited, a registered Software Technology Park (STP) unit, claimed deduction under Section 10A of the Income Tax Act, 19...

High Court

Bombay High Court Dismisses Criminal Application for Quashing Summons in Security Guards Act Violation. Allegations Against Officers as Principal Employers Prima Facie Disclose Offence Under Clause 42 of Maharashtra Private Security Guards Scheme, 2002.

10 May 2013

The matter arose from a criminal complaint filed by Inspector R.D. Khanorkar under the Maharashtra Private Security Guards (Regulation of Employment a...

Supreme Court

Supreme Court Allows Appeals and Directs Separate Cut-Off Marks for Persons with Disabilities in Judicial Services Recruitment. The Court held that exclusion of visually impaired candidates from judicial services is unconstitutional and that PwBD candidates are entitled to relaxation of selection criteria under Section 34 of the Rights of Persons with Disabilities Act, 2016.

10 Mar 2025

The Supreme Court of India, in a suo motu writ petition and connected matters, addressed the issue of recruitment of persons with disabilities (PwD) i...

High Court

Bombay High Court Allows Revenue Appeal, Holds Mouth Freshener Classifiable Under Residuary Entry E1 of MVAT Act, Not as Spices. The court ruled that products made from spices through manufacture that become distinct commercial commodities, known as mouth fresheners, do not fall under the specific entry for 'spices of all varieties and forms' in Schedule C91, but are taxable at 12.5% under Entry E1.

18 Aug 2011

The case involved an appeal by the Revenue under Section 27 of the Maharashtra Value Added Tax Act, 2002 against a decision of the Maharashtra Sales T...

Supreme Court

"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

5 Nov 2024

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

Supreme Court

Supreme Court Clarifies Scope of Merger Control Disclosure Obligations and Limits of CCI's Powers After Approval. The Court Emphasizes That CCI's Authority Must Be Traced to the Act and That Disclosure Must Present the Transaction in Substance.

1 Jan 1970

The case arises from an appeal under Section 53T of the Competition Act, 2002, filed by Amazon.com NV Investment Holdings LLC before the Supreme Court...

High Court

Bombay High Court Upholds Tribunal's Decision That Glass Curtain Wall Contracts Are Not Building Construction Contracts for Tax Purposes. Contracts for construction of glass curtain walls are not incidental or ancillary to building construction and thus not eligible for concessional tax rate under Notification dated 8 March 2000 issued under Section 6A(1) of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989.

6 May 2016

The Applicant, M/s. Permasteelisa (India) Pvt. Ltd., a registered dealer under the Bombay Sales Tax Act and the Maharashtra Sales Tax on the Transfer ...

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