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Bombay High Court Quashes Tribunal Order Dismissing Appeal for Non-Compliance with Pre-Deposit Direction in Goa Tax on Entry of Goods Act Case. Tribunal Must Consider Financial Hardship and Grant Reasonable Opportunity Before Dismissing Appeal Under Section 29 of Goa Tax on Entry of Goods, 2000.

The petitioner, M/s. Mohit Ispat Ltd., challenged an order dated 4th August 2017 passed by the Tribunal under the Goa Tax on Entry of Goods, 2000, whi...

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Supreme Court Dismisses Petitions Challenging Border Tax by States Without Challenging State Enactments. Petitioners directed to approach High Courts under Article 226 of Constitution of India.

The Supreme Court disposed of a batch of 117 petitions filed primarily by transporters and tour operators under Article 32 of the Constitution of Indi...

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High Court of Bombay at Goa Dismisses Appeal Against Acquittal in Cheque Dishonour Case Due to Failure to Prove Legally Enforceable Debt. Complainant's inconsistent evidence and lack of financial capacity led to upholding of acquittal under Section 138 of Negotiable Instruments Act, 1881.

The appellant, Vikas Gopi Bhagat, filed a criminal appeal against the judgment and order of acquittal dated 28.5.2013 passed by the Judicial Magistrat...

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High Court Dismisses RTI Petition Seeking GST Returns of Third Parties — Information Held Confidential Under Section 8(1)(j) of RTI Act, 2005. Disclosure of commercial tax returns of six firms denied as personal information not related to any public activity.

The petitioner, Adarsh S/o Gautam Pimpare, filed a writ petition before the High Court of Judicature at Bombay, Bench at Aurangabad, challenging order...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, Zuari Foods and Farms Pvt. Ltd., filed its return of income for Assessment Year 2011-12 declaring nil income after claiming exemption ...

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Supreme Court Upholds Licence Fee Validity Under Factories Act, 1948; Levy Is Fee, Not Tax, Due to Services Rendered by Inspectors. Inspection Services and Spending of 60% of Fee Revenue Establish Quid Pro Quo Justifying Annual Renewal Fee for Factories Under Delhi Factories Rules, 1950.

The Delhi Cloth and General Mills Co. Ltd., which operated several factories in Delhi, was required under the Factories Act, 1948 and the Delhi Factor...

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Karnataka High Court Division Bench Pronounces Judgment on Constitutional Validity of Karnataka Civil Courts (Amendment) Act, 2023 and Karnataka High Court (Amendment) Act, 2023. The Verdict on the Appeal and Connected Petition Remains Unstated in the Available Excerpt of the Judgment.

The Division Bench of the High Court of Karnataka at Bengaluru, comprising Chief Justice Vibhu Bakhru and Justice C.M. Poonacha, heard a writ appeal a...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material — Notice Issued Beyond Four Years Without Allegation of Failure to Disclose Material Facts is Invalid Under Section 148 of the Income Tax Act, 1961.

The petitioner, an individual assessee, filed her return of income for Assessment Year 2014-15 on 28 July 2014. The Assessing Officer completed the as...