downloaded - 2026-06-17T111817.985
5 Mar 2026The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...
Search Results for "taxable territories"
63 result(s) found
Found 63 result(s)
High Court
Bombay High Court Allows Writ Petition in GST Refund Case — Satellite Derived 3D Model Services Held as 'Export of Services' Not OIDAR Services. Services of providing satellite derived 3D city models to a UAE client qualify as export of services under Section 2(6) of the IGST Act, 2017, and are not classifiable as Online Information Database Access or Retrieval (OIDAR) services under Section 2(17) of the IGST Act.
24 Aug 2023The petitioner, Globolive 3D Private Limited, a company incorporated under the Companies Act, 1956, entered into a Service Agreement dated 09 Septembe...
- 91
Supreme Court
Supreme Court Upholds Banking Company's Claim for Rebate on Gross Interest from Tax-Free Securities. Notification under Section 60-A, Income-tax Act, 1922 Interpreted Independently to Allow Rebate on Entire Interest Received Without Deducting Expenses.
23 Nov 1965The case arose out of an assessment dispute for the assessment year 1956-57 involving a banking company, South Indian Bank Ltd., which had received in...
- 16
Supreme Court
Supreme Court Allows Revenue's Appeal on Compensation for Loss of Agency as Revenue Receipt Under Section 10 of Income-tax Act. Compensation for Loss of One Among Many Agencies in Normal Course of Business is Taxable Revenue Receipt.
2 Nov 1965The case involved a dispute over the taxability of compensation received by the respondent, a multi-agency concern, upon termination of one of its num...
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Supreme Court
Supreme Court Partially Allows Assessee's Appeals in Reassessment Case Under Income-tax Act, 1922. Reassessment Under Section 34(1)(a) Held Invalid for Two Assessment Years as No Obligation on Taxpayer to Disclose Minor's Income Liable to be Included Under Section 16(3), But Inclusion of Minor's Income Valid Despite Separate Assessment.
14 Feb 1969The Supreme Court of India dealt with appeals regarding reassessment proceedings initiated against Muthiah Chettiar for failure to include the income ...
Supreme Court
Supreme Court Dismisses Assessee's Claim to Treat Compensation as Capital Receipt Under Income Tax Act. Lump sum payment received by managing agent for reduction in remuneration held to be revenue receipt as it was in lieu of future profits and not for loss of managing agency.
4 Aug 1959The assessee firm, M/s. Godrej & Company, was appointed managing agent of a limited company for thirty years from November 9, 1933, under an agreement...
- 54
High Court
High Court of Judicature at Bombay Dismisses Writ Petition Against Service Tax on Seed Supply and Allows Writ Against Sales Tax on Franchise Agreement. Technology-Embedded Seed Supply Held to Be a Sale Under MVAT Act, While Franchise Licensing Held to Be a Service Under Finance Act.
11 Aug 2016The High Court of Judicature at Bombay heard together two writ petitions concerning the tax characterisation of commercial transactions under the serv...
- 18
Supreme Court
Supreme Court Allows Revenue's Appeal, Holds Managing Agents' Group Controlling Over 75% Voting Power Excludes Company from 'Public Interest' Under Section 23A. Partners of Managing Agency Forming a Controlling Group Cannot Be Counted as Public for Purposes of Exemption Under Income-tax Act, 1922.
5 Dec 1967The dispute arose under the Indian Income-tax Act, 1922, concerning the applicability of Section 23A to a company where the Income-tax Officer sought ...
- 77
High Court
Bombay High Court Upholds Tribunal's Finding of Export Sale Under Section 5(1) Central Sales Tax Act, 1956 — Sale Completed by Transfer of Documents After Goods Crossed Customs Frontiers. Letter Dated 16/7/1971 Did Not Alter Original Contract Terms; Sale Held in Course of Export.
18 Feb 2005The case involves a sales tax reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Mahar...
- 67
High Court
Bombay High Court Hears Challenge to Sales Tax Assessment on Inter-State Movement of Brahmos Missiles for Job Work. The Court Examines Whether Transfer of Goods for Warhead Integration Constitutes Inter-State Sale Under Central Sales Tax Act, 1956.
10 Jan 2017The judgment, though incomplete in its provided excerpt, deals with a writ petition filed by BrahMos Aerospace Private Limited, a joint venture betwee...
- 24
