downloaded - 2026-06-17T111817.985
5 Mar 2026The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...
Search Results for "Second Schedule Income Tax Act"
762 result(s) found
Found 762 result(s)
Supreme Court
"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."
23 Oct 2024The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...
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High Court
Karnataka High Court Considers Validity of Sanction for Prosecution in Discharge Petitions Filed by Accused Including a Cabinet Minister Under the Income Tax Act. Principal Question Examined: Whether the Principal Director of Income Tax is Competent to Grant Sanction Under Section 279 of the Income Tax Act, 1961.
12 Nov 2019The matter pertained to three criminal revision petitions filed under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, by ac...
- 23
High Court
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 ...
High Court
Bombay High Court Considers Whether Notification 14/2010-ST is Clarificatory for Service Tax on Drilling Rigs in Continental Shelf. Appeal Admitted on Questions of Territorial Applicability of Service Tax to Offshore Drilling Services Under Finance Act, 1994.
28 Apr 2015The appellant, M/s. Greatship (India) Ltd., entered into contracts with ONGC in February and May 2009 to provide offshore drilling services using hire...
High Court
Bombay High Court Hears Petition Against Coercive Recovery of Service Tax Without Adjudication, Examining Scope of Section 73 of Finance Act, 1994. The Court Considers Whether Revenue Can Take Steps Under Section 87 Absent Determination of Tax Liability Through Statutory Adjudication Process.
20 Apr 2015The petitioner, ICICI Bank Ltd., a scheduled bank, challenged a communication dated 25/3/2015 issued by the Service Tax authorities demanding interest...
- 10
High Court
Karnataka High Court Dismisses Telecom Companies' Appeals, Upholding Tax Deduction at Source Under Section 194H on Discounts to Distributors. Relationship Between Telecom Companies and Distributors Held to Be Principal-Agent, Making Discounts Liable as Commission for Tax Deduction Purposes.
14 Aug 2014Multiple telecom companies, including Bharti Airtel Limited, Vodafone Essar South Limited, and Tata Teleservices Limited, filed appeals under Section ...
- 29
High Court
High Court of Karnataka Dismisses Telecom Companies' Appeals on Section 194H TDS Liability Against Distributors. Discounts to Channel Partners Held as Commission, Mandating Tax Deduction Under Agency Relationship.
14 Aug 2014The High Court of Karnataka heard a batch of appeals by telecom companies challenging Income Tax Appellate Tribunal orders confirming their liability ...
- 47
High Court
High Court of Karnataka at Bangalore Hears Appeals by Telecom Companies Against Income Tax Department on TDS Liability. Multiple Appeals Filed Under Section 260-A of Income Tax Act, 1961 Challenging ITAT Orders for Assessment Years 2005-06 to 2008-09.
14 Aug 2014The High Court of Karnataka at Bangalore heard a batch of Income Tax Appeals filed by telecom companies under Section 260-A of the Income Tax Act, 196...
- 33
High Court
Bombay High Court Hears Revenue's Appeal Against Tribunal's Direction to Use Municipal Rateable Value for Determining Annual Letting Value Under Section 23(1)(a) of Income Tax Act, 1961. The Court Examines Whether Comparable Market Instances or Municipal Valuation Should Prevail When Property Is Not Subject to Rent Control Legislation.
8 Aug 2014The matter comprised multiple income tax appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging common orders of the...
