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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Bombay High Court Allows Writ Petition; Revision Under Section 76 of BT & AL Act Maintainable Despite Prior Suo Motu Revision Under Section 76A. Full Bench Decision in Shireen Sami Gadiali (2011 (3) Mh.L.J. 486) Held Inapplicable as It Involved Section 154 of MCS Act, 1960, Not BT & AL Act.

The writ petition challenged an order of the President, Maharashtra Revenue Tribunal, Mumbai, dismissing a tenancy revision application as not maintai...

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Supreme Court Dismisses Appeal Against High Court Order Refusing Termination of Arbitral Tribunal Mandate. Appellant Failed to Demonstrate Bias or Justifiable Doubts Under Section 14 of the Arbitration and Conciliation Act, 1996.

The appellant, a supplier of paper, entered into a contract with the respondent in 1993. Disputes arose regarding payment and quality of supply. The a...

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Karnataka High Court Allows Assessee's Appeal in Income Tax Reopening and Agricultural Income Estimation Case. Reopening under Section 148 of Income Tax Act, 1961 held invalid for lack of tangible material, and Tribunal's reversal of CIT(A)'s agricultural income estimation set aside as perverse.

The appellant, Shri S L Basavaraj (HUF), an assessee, filed appeals against a common order of the Income Tax Appellate Tribunal (ITAT) dated 30 Januar...