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High Court of Judicature at Bombay Considers Validity of Retrospective Amendment to Bombay Sales Tax Act, 1959. Amendment Deeming Refining of Oil as Manufacture is Challenged as Violative of Articles 14 and 19(1)(g) of the Constitution.

The writ petition under Article 226 of the Constitution of India was filed by Godrej Soaps Ltd., a public limited company engaged in manufacturing and...

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Supreme Court Allows Appeal in Motor Accident Claim Case — Restores Tribunal's Compensation with Future Prospects and Consortium. Deceased's income of Rs. 15,00,000 per annum with 40% future prospects and multiplier of 15 upheld under Motor Vehicles Act, 1988.

The appeal arises from a motor accident claim where the deceased, aged 39, died in a collision on 29.05.2018. The claimants, his wife and mother, soug...

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Bombay High Court Dismisses HPCL's Challenge to Residential Complex Near Refinery; Upholds Permissions and Finds No Merit in Challenge to D.C. Regulations

This writ petition under Article 226 of the Constitution was filed by Hindustan Petroleum Corporation Ltd., a Government of India enterprise operating...

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High Court of Karnataka Dismisses State's Revision Petitions in Asian Paints VAT Case — Input Tax Credit on Capital Goods Allowed Despite Non-Use in Manufacturing. Section 11(4) of KVAT Act, 2003 does not restrict ITC on capital goods used for generation of electricity for own consumption.

The State of Karnataka filed multiple revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) read with Section 9...

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Supreme Court Upholds Commissioner of Taxes in Sales Tax Assessment on Packing Materials. Assessee's Containers of Exempted Goods Taxable if Agreement to Sell Exists, Not Dependent on Separate Price Alone.

The case concerns a dispute over sales tax liability on packing materials under the Assam Sales Tax Act, 1947. The respondent, Prabhat Marketing Co. L...