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High Court of Karnataka Dismisses Revenue's Appeal in Trust Registration Cancellation Case. ITAT's order restoring registration under Section 12AA of Income Tax Act, 1961 upheld as Commissioner lacked jurisdiction to cancel registration after expiry of limitation period.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, challenging an order of the Income Tax Appellate Tribunal (...

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Bombay High Court Allows Petition of Manufacturer in Excise Duty Dispute Over Transit Insurance. Insurance cost incurred by manufacturer on behalf of dealer after factory gate sale is not includible in assessable value under Central Excise Act, 1944.

The petitioner, Mercedes Benz India Private Limited, a company incorporated under the Companies Act, 1956, manufactures motor vehicles and parts at it...

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Supreme Court Allows Appeal in Karnataka Land Reforms Act Case — Restores Land Tribunal's Order Granting Occupancy Rights. Possession and Cultivation of Punja Land as on Appointed Date Sufficient to Establish Tenancy Under Sections 44 and 45 of the Karnataka Land Reforms Act, 1961.

The Supreme Court allowed the appeal against the High Court's judgment that had set aside the Land Tribunal's order granting occupancy rights to the a...

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Gujarat High Court Dismisses Insurance Company's Appeal in Motor Accident Claim — Upholds Pay and Recover Order Despite Driver Being Minor Without License. Third Party Claimants Entitled to Compensation; Insurer to Recover from Owner Who Knew of Lack of License.

The case arises from a motor accident claim petition filed under Section 166 of the Motor Vehicles Act, 1988, by the legal heirs of a deceased person ...

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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 Upholds Deduction Under Section 80IB for Assessee Engaged in Manufacture Through Job Workers. Workers Supplied by Contractor Count Towards Employee Requirement Under Section 80IB(2)(iv).

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal which allowed deduction under Sec...

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Supreme Court Remands Tax Appeal to ITAT for Fresh Adjudication Due to Erroneous Factual Findings. Revenue Expenditure Dispute Over Rs. 3.25 Crore Payment to Promoter Requires Re-examination by Tribunal.

The Supreme Court heard an appeal by the Pr. Commissioner of Income Tax, Nagpur against the judgment of the Bombay High Court (Nagpur Bench) which had...

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Bombay High Court Dismisses Revenue's Appeal in Central Excise Refund Case. Principles of Unjust Enrichment Under Section 11B of Central Excise Act, 1944 Not Applicable to Refund Arising on Finalisation of Provisional Assessment.

The Commissioner of Central Excise, Mumbai II appealed against the order of the appellate authorities below which allowed the refund claim of M/s. Sta...