Search Results for "discriminatory tax exemption"

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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-...

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Karnataka High Court Considers Challenge to Levy of VAT on Liquor by Certain Licensees; Alleged Discrimination Between Different Categories of Excise Licence Holders. Petitioners Contend That Notification Exempting Some Dealers While Taxing Others Violates Articles 14, 19, and 304B of the Constitution.

The writ petitions were filed by various licensees under the Karnataka Excise Act, 1967, challenging the constitutional validity of Entry No.59A of th...

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High Court of Karnataka Dismisses Petitions by Cable Operators Challenging Denial of Compounding Option Under Entertainment Tax Laws. The court upheld the amendments to Rule 41-G and Section 4D as valid and non-discriminatory, rejecting claims of violation of Articles 14, 19(1)(g), and 300A.

The petitioners, M/s Hathway Krishna Cable (P) Limited and Hathway Cable & Datacom Pvt. Limited, are Multi System Operators (MSOs) providing cable tel...

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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'

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...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Upholds Constitutional Validity of Section 50C of Income Tax Act, 1961 in Stamp Duty Dispute. Development Agreement Stamp Duty Based on Ready Reckoner Rate Upheld; Section 50C Not Ultra Vires.

The petitioner, Bhatia Nagar Premises Cooperative Society Limited, is a cooperative society that owns land with a building. It entered into a Developm...