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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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Supreme Court Upholds Revenue in Income Tax Reassessment Case on Limitation and Computation Grounds. Reassessment under Sections 147 and 148 of Income Tax Act, 1961 Held Valid as Assessee Failed to Disclose Material Facts, and Notice Served on Partnership Firm Was Proper Despite Section 282(2) Argument.

The dispute arose from reassessment proceedings under the Income Tax Act, 1961, involving a partnership firm engaged in publishing newspapers and peri...

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Bombay High Court Allows Refund of IGST on Exports Under Protest, Rejects Unjust Enrichment Claim. Payment under protest does not attract doctrine of unjust enrichment under Section 54 of CGST Act, 2017.

The petitioner, Venus Jewel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, challenging the refusa...

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High Court of Karnataka Allows Assessee's Appeal in Sales Tax Case — Revisional Order Set Aside for Violation of Natural Justice. Penalty under Section 8(3)(b) of CST Act, 1956 Quashed as Assessee Was Not Given Opportunity to Cross-Examine Driver of Vehicle.

The appellant, M/S Apotex Research Private Limited, an assessee under the Karnataka Value Added Tax Act, 2003, filed a Sales Tax Appeal under Section ...

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Bombay High Court Allows Writ Petition of Police Sub-Inspector Challenging Cancellation of Appointment Without Hearing. Appointment Cancellation Order Set Aside for Violation of Principles of Natural Justice and Article 311(2) of Constitution of India.

The petitioner, Rajubhai Ramabhai Bhusara, a Scheduled Tribe candidate and resident of Dadra and Nagar Haveli, was initially appointed as Police Const...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — No Substantial Question of Law Arises. Tribunal's concurrent findings on non-concealment of income and non-furnishing of inaccurate particulars under Section 271(1)(c) of the Income Tax Act, 1961 upheld.

The appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Bangalore,...

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Bombay High Court Dismisses Writ Petition Challenging Mutation Entry in Land Revenue Records — No Substantial Question of Law Arises as Dispute Pertains to Civil Rights and Title.

The petitioners, Tejram Hajare and others, filed a writ petition before the Bombay High Court, Nagpur Bench, challenging mutation entries made in the ...

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Bombay High Court Allows Writ Petition Challenging Termination of Employee by MSRTC — Violation of Section 25-F of Industrial Disputes Act, 1947. Termination without notice or compensation held illegal and set aside.

The petitioner, M.A. Azim, was employed as a clerk with the Maharashtra State Road Transport Corporation (MSRTC) from 3 June 1968 and was promoted to ...