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Supreme Court Upholds High Court Decision Declaring Licence Fees Ultra Vires under U.P. Municipalities Act, 1916. Imposition of Rs. 30/- and Rs. 51/- Licence Fees on Rickshaw Owners and Drivers Lacked Sufficient Quid Pro Quo, Rendering Bye-Laws Invalid.

The dispute arose from bye-laws framed by the Nagar Mahapalika, Varanasi (Municipal Board) under the U.P. Municipalities Act, 1916, imposing annual li...

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Gujarat High Court Quashes Reassessment Notice as Time-Barred Due to Non-Compliance with Surviving Time Limit Under Rajeev Bansal. Reopening Under Section 148 Beyond the Computed Period Under the Old Regime's Extended Provisions Declared Invalid.

The Southern Gujarat Chamber Trade and Industries Development Centre filed a writ petition under Article 226 of the Constitution of India challenging ...

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High Court Quashes Reassessment Notice under Income Tax Act; Notice Issued Beyond Surviving Time Held Invalid per Rajeev Bansal. The court applied the surviving time principle from Rajeev Bansal and quashed the notice under section 148 and order under section 148A(d) as time-barred.

The petitioner filed a writ petition under Article 226 of the Constitution of India challenging the order under section 148A(d) of the Income Tax Act,...

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Bombay High Court Considers Reference on Exemption for Bonded Warehouse Sales Under Section 5(2) of Central Sales Tax Act. Legal Issue Concerned Whether Transfer of Documents Before Filing Bill of Entry for Home Consumption Constitutes Sale in Course of Import Before Crossing Customs Frontiers.

The matter concerned two sales tax references made by the Maharashtra Sales Tax Tribunal under Section 61(1) of the Bombay Sales Tax Act, 1959, arisin...

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High Court of Gujarat Quashes Reassessment Notice Issued Beyond Surviving Time Under Income Tax Act. The Court Held That Notice Issued After Computed Limitation Period of 20.06.2022 is Time-Barred and Invalid as Per Supreme Court Precedents.

The present petition under Article 226 of the Constitution of India was filed by the assessee challenging a reassessment notice under Section 148 of t...

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SALES TAX REFERENCE NO. 52 OF 2009

The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...

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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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Gujarat High Court Quashes Reassessment Notice in Income Tax Act Case as Time-Barred Under Surviving Time Principle. Notice Under Section 148 for AY 2017-2018 Issued Beyond Computed Limitation of 18.07.2022 Rendered Invalid.

The dispute originated from a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2017-2018. The respondent A...