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Search Results for "assessee company"

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High Court

Bombay High Court Allows Appeal in Income Tax Case on Non-Compete Fee — Amount Received for Non-Compete Agreement Not Taxable as Business Income Under Section 28(va) of Income Tax Act, 1961 When Assessee Not Carrying on Business in Relevant Year. Non-Compete Fee is Capital Receipt, Not Business Income, and Not Taxable as Capital Gains as No Transfer of Capital Asset.

13 Apr 2015

The case involves two appeals by Arun Toshniwal and Anurag A. Toshniwal against the order of the Income Tax Appellate Tribunal (ITAT) which held that ...

High Court

High Court of Karnataka Allows Revision Petitions in KVAT Composition Tax Case — Works Contract Not Eligible for Composition Under Section 15 of Karnataka Value Added Tax Act, 2003. The court held that once a dealer opts for composition under Section 15, the turnover attributable to works contract cannot be separately taxed under Section 4(1)(b) of the Act.

19 Mar 2015

The petitioner, M/s Suzlon Infrastructure Ltd. (subsequently known as M/s Synefra Engineering & Constructions Ltd. and presently as M/s Aspen Infrastr...

High Court

High Court of Karnataka Adjudicates Writ Petition Challenging Mandatory Pre-Deposit Under Section 129E of Customs Act, 1962. Assessee Claims That Requirement to Deposit 7.5% of Duty Demanded, Capped at Rs.10 Crores, Renders Appellate Remedy Illusory and Infringes Fundamental Rights to Trade and Livelihood.

7 Nov 2025

The petitioner, an importer of edible oils, challenged the mandatory pre-deposit requirement under Section 129E(ii) of the Customs Act, 1962 before th...

Supreme Court

Supreme Court Allows Revenue's Appeal in CENVAT Credit Dispute — Holds That Credit on Inputs Used in Manufacture of Exempted Goods Is Not Permissible Under CENVAT Credit Rules, 2002. The Court Resolves Conflict Between Earlier Decisions by Distinguishing MODVAT and CENVAT Schemes, Denying Credit for LSHS Used as Fuel in Producing Exempted Fertilizer.

3 Dec 2019

The case involves a reference to a larger Bench of the Supreme Court to resolve an apparent conflict between two decisions: Commissioner of Central Ex...

High Court

High Court of Bombay at Goa Quashes Reopening Notice Under Section 147 of Income Tax Act, 1961 for Lack of Full and True Disclosure. Assessee's Claim for Deduction Under Section 80-IA Was Considered During Original Assessment, Hence No Failure to Disclose Material Facts.

9 Jun 2011

The petitioner, Titanor Components Limited, an assessee under the Income Tax Act, 1961, challenged a notice issued under Section 147 of the Act for re...

High Court

Karnataka High Court Quashes Re-Assessment Orders in KVAT Act Case Due to Non-Application of Mind and Lack of Reasons. Input Tax Credit Denial Based on Non-Availability of Selling Dealers at Registered Address Held Invalid Under Section 10(2) and Section 39 of Karnataka Value Added Tax Act, 2003.

17 Jun 2019

The petitioner, M/s Onyx Designs, a proprietorship concern dealing in bags and gift items, was a registered dealer under the Karnataka Value Added Tax...

High Court

Karnataka High Court examines blocking of Input Tax Credit under Rule 86A of CGST Rules. Petitions filed under Articles 226 and 227 of the Constitution challenge orders blocking electronic credit ledger without hearing, contending violation of natural justice and fundamental rights.

27 Jul 2023

The writ petitions were filed under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka, Dharwad Bench, by several pe...

High Court

High Court Considers Maintainability and Exemption Issue in Writ Petition Against Tax Demand on Alleged Non-Export Sale. Interprets Section 5(3) of CST Act Regarding Penultimate Sale Deemed Export.

4 Aug 2014

The petitioner, a manufacturer of submarine navy batteries, challenged orders demanding sales tax under the Bombay Sales Tax Act, 1959 on the ground t...

Supreme Court

Supreme Court Allows Assessee’s Appeal, Holds That a Single Male Coparcener with Wife and Daughters Constitutes Hindu Undivided Family Under Wealth Tax Act. Assessment as Hindu Undivided Family Upheld; Ancestral Property Received on Partition Retains Joint Character Under Section 3 of the Wealth Tax Act, 1957.

7 Mar 1969

The case concerned the wealth tax assessments of N. V. Narendranath for the years 1957-58, 1958-59, and 1959-60. The assessee, who was the sole surviv...

Supreme Court

Supreme Court Upholds Assessee in Income Tax Appeal Against Dismissal for Default; Rule 24 of Appellate Tribunal Rules, 1946 Held Ultra Vires Section 33(4) of Income Tax Act, 1922. Appellate Tribunal Must Dispose of Appeal on Merits Under Section 33(4) and Cannot Dismiss for Default, as the Word ‘Thereon’ Mandates a Decision on Correctness of Points Decided by Departmental Authorities.

24 Feb 1969

The dispute arose from an income tax assessment where the assessee sold shares in two companies, resulting in profits assessed under Section 10(5A) of...

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