Search Results for "Finance Act, 1994"

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Search Results for "Finance Act, 1994"

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Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case: Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...

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 at Goa Dismisses Petitions Challenging Environmental Clearance Condition for Iron Ore Handling at Mormugao Port. Condition requiring prior environmental clearance for handling of iron ore at berths is valid under Environment Impact Assessment Notification, 2006 and Water (Prevention and Control of Pollution) Act, 1974.

14 Sep 2023

The judgment concerns three writ petitions filed by companies and shareholders involved in iron ore handling at Mormugao Port, Goa, challenging a cond...

High Court

High Court of Bombay at Goa Dismisses Petitions Challenging Environmental Clearance Conditions for Iron Ore Handling at Mormugao Port. Court upholds requirement of prior environmental clearance for storage and handling of iron ore at port premises under the Environment Impact Assessment Notification, 2006.

14 Sep 2023

The judgment pertains to three writ petitions filed by companies involved in iron ore handling at Mormugao Port, Goa, challenging the requirement of p...

High Court

Bombay High Court Allows Writ Petition Challenging SVLDRS-3 Demand for Interest Component Under Sabka Vishwas Scheme. Interest paid under protest prior to show cause notice is part of tax dues under Section 124(2) of Finance Act, 2019.

13 Jan 2023

The Petitioner, National Centre for the Performing Arts, a public trust registered under the Societies Registration Act, 1860, and engaged in providin...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Declaration Under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 — Directs Reconsideration on Grounds of Non-Application of Mind. The court held that the designated committee's order rejecting the declaration was arbitrary and without reasons, violating principles of natural justice.

12 Mar 2021

The petitioner, M/s. New India Civil Erectors Private Limited, a company engaged in civil, mechanical, and construction contracts, filed a writ petiti...

High Court

Bombay High Court Allows Cooperative Housing Society's Petition Against Income Tax Department's Forcible Possession — Society Members Held to be Purchasers for Value Without Notice Under Section 269UE of Income Tax Act, 1961. The court quashed the order dated 21.10.1994 under Section 269UD and the communication dated 2.8.2017 threatening forcible possession, holding that the society members were bona fide purchasers for value without notice.

23 Jul 2019

The petitioner, New White Rose CHS Ltd, a Cooperative Housing Society, filed a writ petition challenging an order dated 21.10.1994 passed by the Appro...

High Court

Bombay High Court examines maintainability and delay condonation in appeals filed by State under Bombay Sales Tax Act, 1959. The dispute pertained to taxation of kerosene used as feedstock and returned stream after extraction of N-Paraffin under an agreement between Reliance Industries Limited and Bharat Petroleum Corporation Limited.

22 Mar 2018

The matter involved a batch of petitions challenging orders of the Maharashtra Sales Tax Tribunal under the Bombay Sales Tax Act, 1959. Reliance Indus...

High Court

Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

5 Mar 2015

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case - STP Undertaking Exemption Denied as Manufacturing Commenced Before 1 April 1994. The court held that the conditions of Section 10A(2) of the Income Tax Act, 1961 were not fulfilled because the undertaking had already started manufacturing before the cutoff date, and the subsequent slump sale did not affect the commencement date.

6 Mar 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the Income Tax Appellate Tribunal's decision allowing the assessee...

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