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Search Results for "assessee company"

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High Court

Bombay High Court Allows Cash Refund of CENVAT Credit Under Section 11B(2) Proviso (c) When Credit Cannot Be Utilized Due to Exempted Final Products. The court held that clause (c) to the proviso of section 11B(2) of the Central Excise Act, 1944 permits cash refund of credit on inputs where the assessee is unable to utilize such credit, overruling the contrary view in Commissioner of Central Excise vs. Jain Vanguard Polybutylene Ltd.

14 Jun 2019

The Full Bench of the Bombay High Court was constituted to resolve a conflict regarding the interpretation of clause (c) to the proviso of section 11B...

High Court

Bombay High Court Upholds Tribunal's Deletion of Penalty in Sales Tax Case — Revenue Must Prove Gross Neglect. The onus lies on the revenue to establish gross or willful neglect under Explanation I to Section 36(2)(c) of Bombay Sales Tax Act, 1959, and the Tribunal correctly deleted the penalty relying on Indoswe Engineers (P) Ltd.

26 Feb 2015

The case is a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between the Commissioner of Sales Tax, Ma...

High Court

Bombay High Court Allows Revenue's Appeal on Indexation Benefit for Redemption of Non-Cumulative Preference Shares. Redemption of preference shares is a 'transfer' under Section 2(47) of the Income Tax Act, 1961, and indexation benefit under Section 48 is not available as preference shares are in the nature of debt.

27 Apr 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, arose from a decision of the Income Tax Appellate Tribunal dated 19 December...

High Court

Bombay High Court Allows Writ Petitions Challenging Transfer Pricing Adjustments in Income Tax Assessments. Petitioner succeeds as TPO's order was passed without proper opportunity of hearing and without considering relevant material.

4 Sep 2023

The Bombay High Court disposed of two writ petitions concerning assessment years 2010-11 and 2009-10, where the petitioner, M/s. CWT India Private Lim...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Completed Contract Method Upheld. The court upheld the tribunal's decision allowing the assessee to adopt completed contract method for Assessment Year 1997-98 under Section 145 of the Income Tax Act, 1961.

8 Jul 2020

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal dated 13.01....

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Reasonable Belief of Income Escaping Assessment. Share Premium Reassessment Based on Intrinsic Valuation Without New Material Held Invalid Under Section 147 of the Income Tax Act, 1961.

27 Jun 2023

The petitioner, SLS Energy Pvt. Ltd., challenged a notice dated 23 March 2015 issued under Section 148 of the Income Tax Act, 1961, for the assessment...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Mere Change of Opinion Invalid. The court held that the Assessing Officer's acceptance of the return under Section 143(1) after considering the Section 10A deduction claim precludes reopening without fresh tangible material.

16 Sep 2013

The petitioner, Sitara Diamond Pvt. Ltd., challenged a notice dated 3 May 2012 issued under Section 148 of the Income Tax Act, 1961, seeking to reasse...

Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case — Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for façade cladding does not bring into existence a new product with distinct name, character, and use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, is a construction contractor that imports Aluminum Composite Panels (ACPs) and undertakes cutting, grooving, and routing of these panel...

Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case: Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...

High Court

Karnataka High Court Adjudicates Classification of Electrical Insulated Press Board Under Third Schedule of KVAT Act, 2003. Assessee's Claim for Lower Tax Rate as 'Paper' is Examined Under Common Parlance and Trade Parlance Tests.

20 Aug 2014

The assessee, a registered dealer under the CST Act and KVAT Act, manufactured and sold Electrical Insulated Press Board (High Density Board) used in ...

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