Search Results for "Export Exemption"

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Search Results for "Export Exemption"

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High Court

Bombay High Court Allows Writ Petitions Challenging Reopening of Assessments Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion and Non-Disclosure of Material Facts Held Invalid. The court held that reassessment notices issued without tangible material and based on a change of opinion are invalid, and that the assessee's failure to disclose primary facts is a prerequisite for invoking the proviso to Section 147.

19 Jan 2024

The judgment pertains to two writ petitions filed by corporate assessees challenging the reopening of their income tax assessments for the assessment ...

Supreme Court

Supreme Court Reverses High Court in Section 80-IC Tax Exemption Case — Substantial Expansion Does Not Entitle Assessee to Reset 100% Deduction Period. The court held that the fixed exemption structure under Section 80-IC(3) cannot be altered by substantial expansion, and the total deduction period remains capped at ten years.

1 Feb 2019

The Supreme Court considered a batch of appeals arising from a common judgment of the Himachal Pradesh High Court concerning the interpretation of Sec...

High Court

Bombay High Court Allows Writ Petitions Challenging Cancellation of Advance Authorizations Under Foreign Trade Policy — Violation of Natural Justice and Non-Application of Mind by DGFT. The court quashed cancellation orders and directed fresh hearing, holding that quasi-judicial authorities must follow principles of natural justice before revoking licenses under the Foreign Trade Policy.

13 Jul 2018

The judgment pertains to three writ petitions filed by Taj Agro Commodities Pvt. Ltd., Shadi-Ram & Sons Pvt. Ltd., and Himatlal Hirji & Co. challengin...

High Court

Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

10 Jul 2015

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

High Court

High Court of Karnataka Upholds Exemption for Educational Society under Section 10(23C)(iiiad) of Income Tax Act, 1961 — Society Not Required to Be Solely an Educational Institution. Income from letting out auditorium and other properties used for educational purposes qualifies for exemption.

18 Mar 2013

The case involves appeals by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) granting exemption under Section 10(23C)(iiiad)...

High Court

Bombay High Court Allows Writ Petition for Force Majeure Benefit Under Quota Policy — Power Cut Constitutes Force Majeure. The court held that a power cut imposed by the Gujarat Electricity Board is beyond the control of the exporter and qualifies as force majeure under clause 9 of the Government Entitlement Policy, 1994-1996, entitling the petitioners to extension of time for fulfilling export obligations.

21 Sep 2011

The petitioners, Esjay International Pvt. Ltd. and its director Sunil G. Jhangiani, are exporters recognized by the Government of India since 1981. Th...

High Court

Bombay High Court Dismisses Writ Petition Challenging Validity of Second Proviso to Central Excise Exemption Notification. The court held that the procedural condition requiring a certificate from the Assistant Collector for claiming exemption on export goods is valid and intra vires the Central Excise Act, 1944.

21 Sep 2010

The petitioners, Geldhof Auto and Gas Industries Ltd. and Shri Vaibhav Sanghi, filed a writ petition under Article 226 of the Constitution of India ch...

High Court

Bombay High Court Allows Revenue Appeal in Income Tax Case on Computation of Deduction Under Section 80HHC for Book Profits Under Section 115JB. The court held that the deduction under Section 80HHC for computing book profits under Section 115JB must be quantified with reference to the profits as per accounts adjusted under Section 115JB, not the normal computation under Chapter IV-D.

9 Jul 2010

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal for As...

High Court

Bombay High Court Dismisses Revenue's Petition Against Rebate Claims for Export of Yarn — Revisional Authority's Order Upheld as Proper Exercise of Power Under Section 35-EE of Central Excise Act, 1944. The court held that the revisional authority has the power to condone delay in filing revision application, and the High Court will not interfere with such discretionary order under Article 226.

3 May 2006

The petitioners, the Commissioner of Central Excise and the Assistant Commissioner of Central Excise, Nagpur, filed a writ petition under Article 226 ...

High Court

High Court of Bombay at Goa Allows Tax Appeals of Assessee in Income Tax Matters — Disallowance of Expenditure on Technical Know-How and Interest on Delayed Payment of Sales Tax Set Aside. The court held that technical know-how fees for improvement of existing process is revenue expenditure and interest on delayed sales tax is compensatory, both allowable under Section 37(1) of the Income Tax Act, 1961.

30 Nov -0001

The judgment pertains to a batch of tax appeals filed by Goa Carbon Ltd. against orders of the Income Tax Appellate Tribunal (ITAT) for various assess...

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