Search Results for "Consistency Principle"

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Bombay High Court Allows Writ Petition Challenging Invalidity of Caste Certificate for Koya Tribe Members Professing Islam. Father's Validity Certificate for Koya Tribe Held Binding on Children Under Principle of Res Judicata and Consistency.

The petitioners, four siblings professing Islam, challenged the order of the Scheduled Tribe Certificate Scrutiny Committee, Pune, dated 3rd May 2016,...

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Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Based on Change of Opinion. Reassessment Notice and Order Quashed as Assessing Officer Had No Fresh Tangible Material to Justify Reopening.

The petitioner, Aroni Commercials Limited, challenged a notice dated 28 March 2013 under Section 148 of the Income Tax Act, 1961 seeking to reopen its...

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Bombay High Court Dismisses Appeal by ST Corporation in Motor Accident Claim — Negligence of Bus Driver Upheld. Compensation of Rs 8,27,600 for Death of Primary Teacher in Bus-Jeep Collision Not Excessive.

The appeal was filed by the Maharashtra State Road Transport Corporation against the judgment and award dated 27-06-2003 passed by the Motor Accident ...

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Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.

The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...

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CENVAT Credit on Exempted Goods Upheld by Bombay High Court. Factual findings and reliance on precedents render Revenue’s appeal untenable.

Commissioner of CGST & Central Excise, Daman Commissionerate v. Huhtamaki PPL Ltd.Central Excise – CENVAT Credit on exempted goods – Whether c...