WRIT PETITION NO. 10533 OF 2023
2 May 2025...
Search Results for "sales tax liability"
786 result(s) found
Found 786 result(s)
High Court
High Court of Bombay Orders Partial Release of Goods from Court Receiver's Custody in Section 9 Arbitration Petition. Goods Not Included in Petitioner's Claim List Released on Petitioner's Consent, Pending Determination of Third-Party's Bona Fide Purchaser Status.
22 Oct 2019JSW Steel Limited entered into a Franchise Agreement dated 1 July 2018 with three sister concerns (Delta Iron & Steel Co. Pvt. Ltd., Yatin Steels Indi...
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High Court
Bombay High Court Quashes Section 179 Order Against Director for Company Tax Dues — Holds Revenue Failed to Prove Lack of Diligence or Recovery from Company. Petitioner not liable as director under Section 179 of Income Tax Act, 1961 for taxes of Kaizen Automation Pvt. Ltd. for AY 2008-09 and 2009-10 because Revenue did not establish that tax could not be recovered from the company despite reasonable efforts.
12 Jun 2023The petitioner, Prakash B. Kamat, a mechanical engineer, developed a smart card-based ticketing solution and incorporated Kaizen Automation Pvt. Ltd. ...
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High Court
Bombay High Court Allows Bank's Petition Against GST Attachment of Secured Assets Under SARFAESI Act. Priority of Secured Creditor Over Crown Debts Upheld Under Section 26E of SARFAESI Act and Section 31B of RDDB Act.
21 Mar 2024The petitioner, Indian Overseas Bank, a secured creditor, had extended credit facilities to Respondent No. 3, Savair Energy Limited. Upon default, the...
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Supreme Court
Supreme Court Upholds Tax Department's Find that Colliery Sale Profits Are Business Income and Disallows Carry Forward of Ice Factory Loss. Isolated Transaction of Prospecting and Selling a Coal Mine Held to be Business Activity Under Income Tax Act, 1922, and Loss Cannot Be Carried Forward After Cessation of Business.
20 Feb 1969The assessee, a private limited company, carried on multiple businesses including coal mining and a dry ice factory. It obtained a prospecting licence...
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High Court
Bombay High Court Deliberates on Tax Exemption and Classification of Lease Transactions in Income Tax Reference concerning Scientific Research Centre. Assessee's claim for exemption under Section 11 of Income Tax Act, 1961 hinges on whether activities constitute general public utility, whether construction and letting out of World Trade Centre amounts to business, and whether receipts are revenue in nature.
25 Oct 2012The Income Tax Reference No. 78 of 1998 arose from the Income Tax Appellate Tribunal's common order dated 29th March, 1996, for assessment years 1989-...
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High Court
Bombay High Court Allows Writ Petition Challenging Service Tax Recovery Under Kar Vivad Samadhan Scheme, 1998. Petitioner's Pre-Deposit of 7.5% of Disputed Tax Entitles It to Settlement Under KVSS, 1998 Despite Pending Adjudication.
22 Jun 2021The petitioner, M. Ramzan & Co., a firm engaged in providing works contract services and holding registration under Service Tax Law, was issued a show...
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High Court
High Court of Karnataka Allows Writ Appeals in Central Sales Tax Assessment Dispute — Remands Matter for Fresh Consideration. The court set aside the order of the learned Single Judge and directed the assessing authority to pass a fresh order after hearing the appellant under the Central Sales Tax Act, 1956.
20 Mar 2015The appellant, ABB India Ltd., formerly known as ABB Limited, is engaged in the business of manufacture and sale of electrical/electronic products and...
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High Court
Bombay High Court Quashes Reassessment Order in Capital Gains Tax Case — Transfer of Shares by Non-Resident Not Taxable as No Capital Asset in India. Shares of a foreign company held not to be a capital asset situated in India under Section 2(14) of the Income Tax Act, 1961, and transfer not taxable under Section 9(1)(i) as income deemed to accrue or arise in India.
18 Mar 2016The Petitioner, Techpac Holdings Ltd., a company incorporated in Bermuda and a non-resident, challenged an Assessment Order dated 25th March 2013 pass...
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High Court
Bombay High Court Quashes Reassessment Order in Capital Gains Tax Case — Transfer of Shares of Foreign Company Not Taxable in India. Shares of a Bermuda company transferred outside India do not constitute transfer of a capital asset situated in India under Section 2(14) of the Income Tax Act, 1961.
18 Mar 2016The petitioner, Techpac Holdings Ltd., a company incorporated in Bermuda, challenged an assessment order dated 25th March 2013 passed by the Deputy Co...
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