Search Results for "double taxation"

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"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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High Court of Karnataka Delivers Judgment on Batch of Writ Petitions Concerning Input Tax Credit Under KVAT Act. Interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003 and Availment of Input Tax Credit Irrespective of Invoice Month Framed the Core Issue.

A batch of writ petitions came before the High Court of Karnataka under Article 226 of the Constitution of India, filed by various companies including...

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High Court of Karnataka Dismisses Petition Challenging Constitutional Validity of Section 8-B of Karnataka Motor Vehicles Taxation Act. Petitioner failed to demonstrate that the provision is ultra vires or that the tax assessment was arbitrary.

The petitioner, Sri B. A. Linga Reddy, proprietor of S.R.E. Travels, filed a writ petition under Articles 226 and 227 of the Constitution of India bef...

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Karnataka High Court Dismisses Petitions Challenging Service Tax on Renting of Hotels and Restaurants. Sub-clauses (ZZZZV) and (ZZZZW) of Section 65(105) of Finance Act, 1994 as amended by Finance Act, 2011 held to be within legislative competence of Parliament.

The case involves three writ petitions filed under Articles 226 and 227 of the Constitution of India before the Karnataka High Court. The petitioners ...

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Bombay High Court Dismisses Revenue's Appeals in Royalty and Advance Tax Case — Payments for Equipment and Spare Parts Not Taxable as Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. No Advance Tax Liability When Entire Income Subject to TDS.

The Revenue filed five appeals under section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT), Mumb...

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Bombay High Court Dismisses Petition Challenging Entertainment Duty on Permit Rooms and Beer Bars with Live Orchestra. Levy of Rs. 50,000 or Rs. 25,000 per month is a valid fiscal measure not infringing Article 19(1)(g) and does not constitute double taxation.

The petitioner, Ashok Ganapati Gupta, proprietor of M/s. Ashoka Restaurant and Bar, filed a writ petition challenging the constitutional validity of t...