Search Results for "Finance Act amendments"

575 result(s) found

Scroll Down To Discover

Found 575 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Adjudicates Upon Challenge to Pre-Deposit Order and Validity of Explanation to Schedule Entry A-45 of MVAT Act, 2002. The Petition Seeks Quashing of Assessment and Pre-Deposit Orders for Pan Masala Containing Tobacco Exemption Denial and Striking Down of Discriminatory Notification.

The petitioner, M/s. Ghodawat Energy Pvt. Ltd., a manufacturer of pan masala with and without tobacco, challenged the levy of VAT on pan masala contai...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...

© Image Copyrights Juris Services & Technology

WRIT PETITION NO.2720 OF 2013

The writ petitions were filed by municipal employee unions and individuals challenging the legality and constitutional validity of provisions of the B...

© Image Copyrights Juris Services & Technology

High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...

© Image Copyrights Juris Services & Technology

High Court of Bombay Upholds Rejection of Amendment to Written Statement in Eviction Suit; No Due Diligence Shown After Commencement of Trial. Tenant's Application to Add Waiver Plea Based on Municipal Tax Payments Fails Under Order 6 Rule 17 CPC as Knowledge of Tax Payments Existed Throughout.

The matter arose from a suit for eviction and mesne profits filed by the landlord against the tenant in the Small Causes Court at Mumbai. The landlord...

© Image Copyrights Juris Services & Technology

Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

© Image Copyrights Juris Services & Technology

INCOME TAX APPEAL NO.626 OF 2010

The assessee, Godrej & Boyce Mfg. Co. Ltd., filed its income tax return for Assessment Year 2002-03 declaring a loss of Rs. 45.90 crores and claimed a...

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Revenue's Appeals in LIC Housing Finance Ltd. Tax Case — Tribunal's Order Quashing Revision Under Section 263 Upheld. Two Views Possible on Applicability of Section 36(1)(viii) Read with Section 41(4A) of Income Tax Act, 1961.

The Revenue filed four appeals under Section 260A of the Income Tax Act, 1961 against a common order of the Income Tax Appellate Tribunal (ITAT) dated...