SALES TAX REFERENCE NO. 52 OF 2009
8 Feb 2019The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...
Search Results for "excise return"
451 result(s) found
Found 451 result(s)
High Court
High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.
16 Feb 2016The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...
- 64
High Court
Bombay High Court Orders Refund of Rs.56 Crore Service Tax Deposit Retained Without Authority of Law. Petitioner Bank's deposit made under protest to buy peace on interchange income cannot be retained without show cause notice or adjudication order.
8 Nov 2023The petitioner, The Hongkong and Shanghai Banking Corporation Ltd., filed a writ petition under Article 226 of the Constitution challenging the retent...
- 122
High Court
Bombay High Court Dismisses Petition Seeking Cash Compensatory Support for Deemed Exports Under Duty Exemption Scheme. CCS Not Available for Supplies Made to Advance License Holders as Policy Only Covers Direct Exports.
12 Mar 2010The petitioners, Maharashtra Fur Fabrics Ltd. and its shareholder, filed a writ petition challenging orders of the Ministry of Commerce denying Cash C...
- 83
High Court
Bombay High Court Considers Whether Section 14A Applies to Dividend Income and Examines Constitutional Validity of Rule 8D. The Court analyzed whether income excluded under Section 10(33) of the Income Tax Act, 1961 constitutes 'income which does not form part of the total income' under Section 14A, and whether subsections (2) and (3) and Rule 8D apply retrospectively.
12 Aug 2010The matter involved an income tax appeal and a writ petition before the Bombay High Court arising out of disallowance under Section 14A of the Income ...
- 35
High Court
Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Bifurcation of Interest and Service Charges. Tribunal's finding that no service tax liability arises prior to 01.03.2006 due to absence of mechanism for bifurcation of value of service from interest amount upheld.
12 Feb 2021The appeal was filed by the Commissioner of CGST & Central Excise under Section 35G of the Central Excise Act, 1944, challenging the order of the Cust...
- 67
Supreme Court
Supreme Court Allows Revenue's Appeals in Income Tax Case on Disallowance of Excess Cane Price Paid by Cooperative Society. Excess Payment Over Statutory Price Under Sugarcane (Control) Order, 1966 Held Not Deductible as Business Expenditure Under Section 37(1) of Income Tax Act, 1961.
5 Mar 2019The case involves a batch of appeals by the Commissioner of Income Tax, Bombay against the assessee, Tasgaon Taluka Sahakari Sikhar Karkhana Limited, ...
- 177
Supreme Court
Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.
1 Aug 2026The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...
- 119
High Court
High Court of Bombay at Goa Allows Writ Petition on Interest on Refund Under Goa VAT Act — Interest Payable from Date of Assessment Order Determining Refund. Section 33(2) of the Goa Value Added Tax Act, 2005 mandates interest from the date the amount became refundable, which is the date of the assessment order, not the date of actual refund.
16 Oct 2019The petitioner, United Spirits Ltd. (formerly McDowell and Co. Ltd.), a registered dealer under the Goa Value Added Tax Act, 2005, filed returns for t...
- 160
High Court
Bombay High Court Quashes Reassessment Order for Violation of Mandatory Procedure Under Section 144B of Income Tax Act, 1961. Failure to Provide Personal Hearing and Proper Opportunity to Respond Renders Assessment Order a Nullity.
7 Mar 2025The petitioner, Madhuri Sameer Gokhale, an individual homemaker, challenged the reassessment order dated 29 March 2022 passed by the National Faceless...
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