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Search Results for "tax refund"

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High Court

Bombay High Court Quashes Income Tax Order for Not Giving Effect to ITAT Directions — Refund of Rs. 40,06,299/- Ordered. The impugned order failed to correctly implement the ITAT's order and erroneously computed tax liability, leading to a direction for fresh computation and refund.

20 Feb 2024

The petitioner, Ayyappa Seva Samgham Bombay, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challen...

High Court

High Court Adjudicates Appeal for Enhancement of Motor Accident Compensation — Loss of Income Assessment and Future Prospects Under Section 166 of the Motor Vehicles Act, 1988 Considered.

24 Jul 2020

This first appeal arises from the judgment and award dated 16.08.2004 passed by the Motor Accident Claims Tribunal, Ahmednagar in MACP No.822/2000, wh...

High Court

Bombay High Court Allows Petitioner Club to Permit Mobile Phone Usage at Race Courses Without Additional Entertainment Duty. The Court held that mobile phone use is not entertainment under the Bombay Entertainments Duty Act, 1923, and no additional duty is leviable.

1 Jul 2022

The petitioner, The Royal Western India Turf Club Ltd., conducts horse races in Mumbai and Pune under a license from the State of Maharashtra under th...

Supreme Court

Supreme Court Dismisses Appeal of Yum! Restaurants (Marketing) Private Limited in Doctrine of Mutuality Case — Surplus from AMP Activities Held Taxable as Income. Contributions from Non-Beneficiaries and Lack of Complete Identity Between Contributors and Beneficiaries Defeats Claim of Mutuality Under Income Tax Act, 1961.

24 Apr 2020

The appeal arose from a dispute between Yum! Restaurants (Marketing) Private Limited (YRMPL), a wholly owned subsidiary of Yum! Restaurants (India) Pv...

High Court

Bombay High Court Allows Writ Petition in Sabka Vishwas Scheme Case — Petitioner Entitled to Interest on Delayed Refund Under Section 127 of Finance Act, 2019. The court held that the respondents' delay in refunding the amount under the scheme attracts interest liability.

6 Jun 2022

The petitioner, Quant Broking Pvt Ltd, a stock broker and member of various stock exchanges, filed a declaration under the Sabka Vishwas (Legacy Dispu...

High Court

Bombay High Court Considers Winding Up Petition Under the Companies Act, 1956, on Grounds of Loss of Substratum and Insolvency Due to Quashing of 2G Licenses; Final Disposition Not Extracted. Allegations of Dysfunctional Board and Insolvency Form Basis of Just and Equitable Winding Up Claim.

20 Feb 2015

This Company Petition was filed by Etisalat Mauritius Ltd. (Petitioner), a wholly owned subsidiary of Emirates Telecommunications Corporation, seeking...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Disallowance of Expenditure Under Section 40(a)(i) Not Applicable to Payments Made to Non-Resident for Services Rendered Outside India. The court held that Section 40(a)(i) of the Income Tax Act, 1961 does not apply to payments made to a non-resident for services rendered outside India, as the income does not accrue or arise in India.

9 Oct 2013

The case involves appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against orders of the Income Tax Appellate Tribunal (IT...

High Court

Bombay High Court Allows Writ Petitions Challenging Assessment Orders Under BST Act — Holds That Tribunal's Order Dated 20/01/2015 Has Prospective Effect Only. The assessing authority acted without jurisdiction in passing assessment orders for 2013-14 contrary to the directions of this Court in Writ Petition No. 2217 of 2015.

18 Apr 2019

The petitioners, Reliance Industries Ltd. and Bharat Petroleum Corporation Ltd., filed writ petitions under Article 226 of the Constitution of India c...

High Court

Bombay High Court Dismisses Petition Challenging Rejection of Kar Vivad Samadhan Scheme Declaration Under Section 72 of Customs Act, 1962. Declaration Filed Beyond Scope of Scheme as It Sought to Include Disputes Not Covered by Pending Appeal.

29 Sep 2010

The petitioners, Anup Engineering Limited and Shri V.R. Shah, filed a writ petition in the High Court of Judicature at Bombay challenging an order/com...

Supreme Court

Supreme Court Allows Tax Classification Appeal -- 'Appellants Product' Held as Fruit Drink Under UPVAT Act -- Appellants Succeeds Against Commercial Tax Commissioner

25 Feb 2026

The Supreme Court allowed appeals filed by Appellants challenging the classification of their product under the Uttar Pradesh Value Added Tax Act, 200...

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