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Writ Petition under Articles 226 and 227 seeking to quash CBI FIR for disproportionate assets under Prevention of Corruption Act; the court examined the scope of Section 13 and the effect of investigation delay. Final outcome not available in the provided excerpt.

The writ petition was filed by a sitting MLA and former Minister of Karnataka, who challenged the FIR registered by the Central Bureau of Investigatio...

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High Court at Bombay Partly Allows Cinema Owner's Petition Against Entertainment Tax Demand and Penalty — Exemption Does Not Absolve Liability for Tax Collected from Customers, But Penalty Set Aside as Excessive.

The petitioner, Minakshi Chitra Mandir, a cinema hall in Sailu, District Parbhani, was granted exemption from payment of entertainment tax under the M...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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High Court of Karnataka Acquits Accused in Corruption Case Due to Lack of Demand and Acceptance of Bribe. Conviction under Sections 7, 13(1)(d) r/w 13(2) of Prevention of Corruption Act, 1988 set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The appeal was filed by Gangamma, a Supervisor in the Women and Child Welfare Department, challenging her conviction under Sections 7, 13(1)(d) r/w 13...

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Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.

The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...

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High Court Issues Mandamus Directing Correction of Property Tax Receipt Name; Condemns Official Inaction and Imposes Costs. Writ Petition Allowed as Respondents Failed to Rectify Mistake Despite Khata Transfer and Repeated Requests, Contravening Institutional Responsibility.

The petitioner, an advocate, purchased a residential property in Bengaluru under a registered sale deed dated 10.10.2013. Subsequently, the khata was ...

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Supreme Court Allows Revenue's Appeal on Compensation for Loss of Agency as Revenue Receipt Under Section 10 of Income-tax Act. Compensation for Loss of One Among Many Agencies in Normal Course of Business is Taxable Revenue Receipt.

The case involved a dispute over the taxability of compensation received by the respondent, a multi-agency concern, upon termination of one of its num...