Search Results for "Tax invoice"

386 result(s) found

Scroll Down To Discover

Found 386 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Refund of Octroi on Computer Software in Classification Dispute. Software Held to Be Separate Goods from Hardware Under Bombay Municipal Corporation Act, 1988 and Octroi Rules.

The petitioner, Tata Information Systems Ltd. (now IBM Global Services India Private Limited), was engaged in the manufacture, import, sale, and marke...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Customs Appeal in Rig Import Valuation Case — Upholds Reassessment Based on Higher Transaction Value. Customs Duty Demand on 'Pride Pennsylvania' Rig Upheld as Invoice Value Not Sole Determinant Under Customs Act, 1962.

The Commissioner of Customs (Imports), Mumbai, appealed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which h...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Assessee's Classification of Stainless Steel Water Filter as Utensil Under Bombay Sales Tax Act. Water Filter Held to Be a Utensil Covered by Schedule Entry C-II-46, Not a General Item.

The case involved two references under Section 61(1) of the Bombay Sales Tax Act, 1958, at the instance of the Revenue. The respondent, M/s Neelam App...

© Image Copyrights Juris Services & Technology

Karnataka High Court Allows Appeal in KVAT Penalty Case — Assessee's Goods in Transit Not Liable to Penalty Under Section 53(7) of KVAT Act, 2003. Goods Intercepted While Moving from Pune to Bangalore with Valid Invoice; Penalty Set Aside as No Contravention of Act Established.

The appellant, M/s Jai Hind Ply, a proprietorship concern engaged in the sale of plywood, timber, and related materials, is registered under the Mahar...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dismisses Revenue's Appeal in Service Tax Case — Notification 8/2005-ST Held Conditional. CESTAT order setting aside demand against assessee upheld as notification required fulfillment of conditions for exemption.

The Commissioner of Central Excise, Bangalore-II, filed appeals under Section 35G of the Central Excise Act, 1944, challenging a common order dated 12...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Reference in Favor of Dealer in Sales Tax Case Regarding Packing Materials Used in Exports. Purchase Tax Not Leviable on Packing Materials Sold Along with Exported Goods Under Section 14 of Bombay Sales Tax Act, 1959.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...

© Image Copyrights Juris Services & Technology

High Court Quashes GST Seizure Orders and Directs Release of Cash with Interest in Writ Petition. Seizure of INR 1 Crore Held Illegal as Cash Not Covered Under Section 67(2) of Central Goods and Services Tax Act, 2017 Due to Lack of 'Reasons to Believe' and Procedural Non-Compliance.

The dispute arose from a writ petition filed by Petitioner, a proprietor registered under the GST Act, challenging two seizure orders dated 27th and 2...