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Supreme Court Allows Dealer's Appeal in Sales Tax Dispute Over Free Warranty Replacement of Defective Parts. The Court Held That Free Replacement Under Warranty Does Not Constitute a Sale Under Section 4(1) of the Sale of Goods Act, 1930, as Consideration Is Already Included in the Original Sale Price.

The Supreme Court considered a batch of appeals concerning the liability to sales tax on free replacement of defective parts in motor vehicles during ...

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High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Disallowance Under Section 14A and Capital Expenditure on Bridge Construction. Tribunal's findings that no expenditure was incurred for earning dividend income and that bridge contribution was revenue expenditure upheld.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal, Panaji Bench, which had partly a...

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Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders for Violation of Natural Justice. Orders set aside as show cause notices and assessment orders were uploaded on GST portal without proper communication to petitioners, violating principles of natural justice.

The Bombay High Court disposed of a batch of writ petitions challenging assessment orders passed under the Central Goods and Services Tax Act, 2017 (C...

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Bombay High Court Allows Petitioner Club to Permit Mobile Phone Usage at Race Courses Without Additional Entertainment Duty. The Court held that mobile phone use is not entertainment under the Bombay Entertainments Duty Act, 1923, and no additional duty is leviable.

The petitioner, The Royal Western India Turf Club Ltd., conducts horse races in Mumbai and Pune under a license from the State of Maharashtra under th...

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Karnataka High Court Allows Writ Appeals Against Revisional Order Under KVAT Act — Remand to Assessing Officer Required. Revisional Authority Under Section 63A Cannot Pass Fresh Assessment Order After Setting Aside Original Assessment; Must Remand to Assessing Officer.

The appellant, M/s Solidus Hi Tech Products Pvt Ltd, a company manufacturing press components, sheet metal enclosures, telecommunication equipments, b...

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Madras High Court Dismisses Revenue's Appeal in Deemed Dividend Case — Advances from Sister Concern for Software Development Held Not Deemed Dividend Under Section 2(22)(e) of Income-Tax Act, 1961. Business Transactions in Ordinary Course Excluded from Deemed Dividend Provisions.

The Revenue filed an appeal under Section 260A of the Income-Tax Act, 1961 against the order of the Income-Tax Appellate Tribunal, Chennai 'C' Bench d...

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Karnataka High Court Dismisses Appeal Against Reassessment Order Under KVAT Act for Non-Disclosure of Items in Return. Assessee Failed to Submit Reply Despite Multiple Opportunities, Leading to Confirmation of Tax Liability of Rs.14,27,48,346/-.

The appellant, M/s Cargotec India Private Limited, is an assessee under the Karnataka Value Added Tax Act, 2003 (KVAT Act). The dispute pertains to th...

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High Court of Karnataka Quashes Proceedings Against Financier in Motor Vehicle Tax Default Case — Financier Not Liable for Tax Default of Borrower Under Karnataka Motor Vehicles Taxation Act, 1957. Hypothecation Does Not Confer Possession or Control, Hence No Prima Facie Case Against Financier.

The petitioner, M/s. Shriram Investments Ltd. (now amalgamated with Shriram Transport Finance Co. Ltd.), was a financier for a commercial vehicle bear...

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Bombay High Court Upholds Disallowance of Medical Expenditure on Foreign Tour for Eye Treatment as Personal Expenditure Under Section 37(1) of Income Tax Act, 1961. Expenditure incurred for pre-operation investigation of eyes held to be personal in nature, not allowable as business expenditure.

The case pertains to a reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal to the Bombay High Court. The ...