High Court of Judicature at Bombay Hears Multiple Writ Petitions Challenging Purchase Tax Orders in Relation to Sugarcane Purchase Tax. Petitions Include Sugar Factories Disputing Tax Liability Under the Relevant State Legislation.
1 Jan 1970...
Search Results for "purchase turnover deduction"
82 result(s) found
Found 82 result(s)
High Court
High Court of Karnataka Dismisses Revenue's Revision in KVAT Case — Tribunal's Factual Finding on Stock Transfer Not Interfered With. Section 65 of KVAT Act, 2003 does not permit re-appreciation of evidence unless perversity is shown.
7 Aug 2014The State of Karnataka, represented by the Commissioner of Commercial Taxes, filed a revision petition under Section 65 of the Karnataka Value Added T...
- 56
High Court
Writ Appeals Filed by Tea and Coffee Plantation Companies Against Denial of Input Tax Credit on Cultivation Inputs under Karnataka Value Added Tax Act, 2003. Issue: Whether Cultivation Inputs Eligible for Tax Credit Under Section 10(2) Read with Section 2(6) and 2(19) of the Act.
28 Feb 2014The appeals arose from reassessment orders passed under the Karnataka Value Added Tax Act, 2003, denying input tax credit to tea and coffee plantation...
- 63
High Court
High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.
16 Feb 2016The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...
- 13
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...
- 74
Supreme Court
Supreme Court Allows Revenue Appeals in Section 80HHC Deduction Case — Supporting Manufacturer Not Entitled to Same Deductions as Direct Exporter. The Court held that the statutory scheme under Section 80HHC of the Income Tax Act, 1961 treats supporting manufacturers differently from direct exporters, and the provisos to sub-section (3) do not apply to supporting manufacturers.
27 Aug 2019The case involves a batch of appeals by the Revenue against a judgment of the Punjab and Haryana High Court, which had dismissed the Revenue's appeals...
- 203
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Disallowance of Interest on Funds Advanced to Sister Concern Not Justified When Own Funds Exceed Advances. The court upheld the Tribunal's finding that no disallowance under Section 36(1)(iii) of the Income Tax Act, 1961 is warranted when the assessee's own funds are sufficient to cover advances to sister concerns.
7 Oct 2015The case involves appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the common order of the Income Tax Appellate Tr...
- 42
High Court
Bombay High Court Dismisses State's Appeal in MVAT Case — Tribunal's Liberal Interpretation of Section 23(5) Upheld for Concessional Tax Rate on C Forms. The court held that the Tribunal was justified in allowing the respondent's claim for concessional rate of tax under Section 23(5) of the MVAT Act, 2002, even though the claim was not part of the original assessment order.
8 Sep 2022The State of Maharashtra filed an appeal under Section 27 of the Maharashtra Value Added Tax Act, 2002 (MVAT Act) challenging the judgment of the Maha...
- 41
Supreme Court
Supreme Court Decides Tax Deduction at Source Liability for Cellular Mobile Service Providers Under Income Tax Act, 1961 - The Court clarified that obligation under Section 194-H requires principal-agent relationship between payer and payee as per Section 182 of Contract Act, 1872, and payments must be for services in buying/selling goods or asset transactions, not being securities.
28 Feb 2024The Supreme Court delivered a common judgment addressing appeals by the Revenue and assessees, who were cellular mobile telephone service providers, c...
- 282
High Court
- 34
