WRIT PETITION NO.4520 OF 2014
30 Apr 2015The writ petitions challenged the constitutional validity and propriety of a notification dated January 29, 2014, issued by the Finance Department of ...
Search Results for "Punjab Sales Tax Act"
327 result(s) found
Found 327 result(s)
High Court
Bombay High Court Allows Writ Petitions of Petroleum Dealers Challenging VAT Assessment Orders. Assessment orders under Dadra and Nagar Haveli Value Added Tax Act, 2005 set aside as barred by limitation and violative of natural justice.
21 May 2021The judgment pertains to a batch of writ petitions filed by several petroleum dealers (M/s. Yogi Petroleum, Jay Jalaram Construction Co., M/s. Ratan P...
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Supreme Court
Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.
1 Aug 2026The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...
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High Court
Bombay High Court Allows Writ Petition Challenging Stamp Duty Reassessment — Prior Agreement Valuation Binding. Sale Deed Executed in Conformity with Assessed Agreement Cannot Be Reopened Under Section 31A of Indian Stamp Act, 1899 (Goa Amendment).
29 Jan 2024The petitioners, Mr. Sameer Vasudev Morajkar and Mrs. Prithvi B. Dessai, executed a sale deed dated 16.12.2020 in respect of property measuring 1900 s...
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Supreme Court
Supreme Court Upholds Validity of Section 29A of the Insolvency and Bankruptcy Code, 2016, Disqualifying Related Parties of Corporate Debtors from Submitting Resolution Plans. The Court holds that the disqualification under Section 29A(c) applies to persons acting jointly or in concert with a disqualified person, and that the provision is not retrospective in operation.
3 Oct 2024The Supreme Court of India delivered a landmark judgment on the interpretation and validity of Section 29A of the Insolvency and Bankruptcy Code, 2016...
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Supreme Court
Supreme Court Upholds Section 13-B of East Punjab Urban Rent Restriction Act, 1949 for NRI Landlords in Chandigarh and Punjab. Constitutional validity of provision granting immediate possession to Non-Resident Indians upheld as reasonable classification under Article 14.
9 Aug 2019The appeals were filed by tenants challenging the constitutional validity of Section 13-B of the East Punjab Urban Rent Restriction Act, 1949, which g...
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Supreme Court
Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.
3 Dec 2020The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...
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High Court
Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Contract for Manufacture of Pharmaceutical Products Held to be Sale, Not Works Contract Under Section 194C of Income Tax Act, 1961. The court upheld the ITAT's decision that the agreement between the assessee and the manufacturer was a contract for sale of goods, as property passed only on delivery and the agreement was on a principal-to-principal basis.
12 Mar 2010The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the order of the Income Tax Appellate Tribunal (ITAT) which held t...
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High Court
Karnataka High Court Allows Revision Petition in VAT Penalty Case — Revised Return Voluntarily Filed Before Notice Valid Under KVAT Act. Penalty under Section 72(2) of the Karnataka Value Added Tax Act, 2003 cannot be imposed when revised return was filed voluntarily before any notice of assessment or penalty.
16 Apr 2015The revision petitioner, M/s Indus Towers Limited, is engaged in providing passive infrastructure telecom services and is registered under the Karnata...
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High Court
High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.
23 Mar 2015The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...
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