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Search Results for "sales tax return"

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High Court

Madras High Court Dismisses Revenue's Appeal in Lottery Ticket Commission TDS Case — Difference Between Face Value and Sale Price Not 'Commission' Under Section 194G of Income Tax Act, 1961. The court held that trade discount given to agents/dealers for encouraging sale of lottery tickets does not amount to commission requiring tax deduction at source, and thus no liability under Sections 201(1) and 201(1A) arises.

9 Apr 2026

The case involves a tax dispute between the Commissioner of Income Tax, Coimbatore (petitioner) and M/s Martin Lottery Agencies Ltd (respondent/assess...

High Court

High Court of Bombay Dismisses Revenue's Appeal in Bogus Purchase Case — GP Rate Restricted to 15% on Alleged Bogus Purchases. The court held that when purchases are accepted as genuine but from bogus parties, only the profit element embedded in such purchases can be taxed, not the entire purchase amount.

13 Oct 2025

The case pertains to an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate ...

High Court

Bombay High Court Allows Assessee's Appeal in Bogus Purchases Case — Disallowance of 10% Purchases Set Aside. ITAT's finding that AO's order was not based on cogent evidence required full deletion of addition, not partial disallowance.

15 Oct 2024

The case involves three Income Tax Appeals filed by the Assessee, Ashok Kumar Rungta, challenging the ITAT's order dated August 9, 2017, which upheld ...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in MODVAT Credit Deduction Case Under Section 43B of Income Tax Act. Unutilised MODVAT Credit and Sales Tax Recoverable Account Not Allowable as Deduction Without Actual Payment of Excise Duty Liability.

7 Feb 2020

The Supreme Court dismissed appeals by Maruti Suzuki India Ltd. against the Delhi High Court judgment dated 07.12.2017, which upheld the disallowance ...

Supreme Court

Supreme Court Allows Filing of Revised Income Tax Returns After Due Date in Amalgamation Case — Holds That NCLT-Approved Scheme Overrides Procedural Timelines Under Income Tax Act. Clause 64(c) of the Scheme Permitting Revised Returns Has Statutory Force and Department Cannot Reject Them as Invalid.

18 Dec 2019

The Supreme Court allowed the appeals filed by M/s Dalmia Power Limited and M/s Dalmia Cement (Bharat) Limited against the judgment of the Division Be...

Supreme Court

Supreme Court Allows Appeals in VAT/GST Pre-deposit Dispute — Holds That Proof of Payment Can Be Produced Before First Hearing. The Court ruled that the requirement to deposit 12.5% of the disputed tax under the second proviso of Section 19 of the APGST Act, 1957 does not mandate payment within the limitation period for filing the appeal, but only before the appeal is first taken up for consideration.

10 Jul 2019

The Supreme Court considered a batch of civil appeals arising from orders of the Appellate Authority under the APGST Act, 1957, AP VAT Act, 2005, and ...

High Court

Karnataka High Court Dismisses Revenue's Revision in Sales Tax Case — Rectification Order Under Section 25-A of Karnataka Sales Tax Act, 1957 Cannot Be Used to Reopen Assessment on New Grounds After Expiry of Limitation. The court held that a rectification order cannot be used to review the merits of an assessment and that interest under Section 13-B cannot be levied on an invalid tax demand.

10 Nov 2017

The Revenue filed revision petitions under Section 23 of the Karnataka Sales Tax Act, 1957, challenging a common order of the Karnataka Appellate Trib...

High Court

Karnataka High Court Dismisses State's Revision in Sales Tax Case — Transfer of Know-How Not a Sale. Brand Owner Exempt from Tax as No Manufacturing Activity Undertaken by Assessee Under Karnataka Sales Tax Act, 1957.

1 Oct 2015

The State of Karnataka filed revision petitions under Section 23(1) of the Karnataka Sales Tax Act, 1957, challenging an order of the Karnataka Appell...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction in Income Tax Case — Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts. Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2009-10 Quashed as Assessing Officer Failed to Record Satisfaction That Income Escaped Due to Assessee's Failure to Disclose Material Facts.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is engaged in the manufacture and sale of computer hardware and related products. For the Assessment Year 2009-1...

High Court

Bombay High Court Upholds Tribunal's Interpretation of First Proviso to Section 33(4A) of Bombay Sales Tax Act, 1959 in Sales Tax References. The court held that the first proviso to Section 33(4A) does not require the assessing authority to record a finding of wilful non-disclosure or fraud before invoking the extended period of limitation.

12 Aug 2010

The judgment involves two Sales Tax References under Section 61(1) of the Bombay Sales Tax Act, 1959. In STR No.19/2003, the Commissioner of Sales Tax...

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