Income Tax Appeals by Wipro Limited and Revenue Against Orders of Income Tax Appellate Tribunal, Bangalore for Assessment Years 2001-2002 to 2004-2005
25 Mar 2015...
Search Results for "excise duty concession"
150 result(s) found
Found 150 result(s)
High Court
Bombay High Court Dismisses Monsanto's Petition on Seed Supply as Sale, Allows Subway's Petition on Franchise as Service. Court Holds That Impregnated Seed Supply is Sale of Goods Under Maharashtra Value Added Tax Act, 2002, While Franchise Agreement is Not a Deemed Sale of Intellectual Property Rights.
11 Aug 2016The Bombay High Court adjudicated two writ petitions tagged together, raising the common issue of whether certain transactions were liable to service ...
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High Court
Bombay High Court Allows Writ Petition Against Rejection of KVSS Declaration — Post-Manufacturing Expenses Dispute. The court held that an appeal is pending until the order is communicated to the party, and thus the declaration under Section 95 of the Finance (No.2) Act, 1998 was validly filed.
19 Jan 2006The petitioner, M/s. Pepsico India Holdings Ltd., a company engaged in manufacturing aerated water, soft drinks, and fruit-pulp based drinks, was issu...
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High Court
Bombay High Court Hears Execution Application of Decree Holder Against Judgment Debtor — Dispute Over Adjustment of Tax Liabilities from Consent Award Instalments. Consent Award Stipulated Payment Without Any Deduction or Set-off, and Judgment Debtor's Withholding of Amounts Allegedly Triggered Automatic Restoration of Original Consideration.
4 May 2011The Bombay High Court, in its Ordinary Original Civil Jurisdiction, heard Execution Application No. 161 of 2009 filed by Sahara Airlines Limited & Oth...
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High Court
High Court of Judicature at Bombay Dismisses Writ Petition Against Service Tax on Seed Supply and Allows Writ Against Sales Tax on Franchise Agreement. Technology-Embedded Seed Supply Held to Be a Sale Under MVAT Act, While Franchise Licensing Held to Be a Service Under Finance Act.
11 Aug 2016The High Court of Judicature at Bombay heard together two writ petitions concerning the tax characterisation of commercial transactions under the serv...
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Supreme Court
Supreme Court Considers Appeal Against High Court Judgment Dismissing Challenge to Arbitral Award in Bill Discounting Dispute — Contractual Interest Rate of 36% Per Annum with Monthly Rests Upheld. High Court's Upholding of Arbitral Award on Interest Rate Based on Mutual Agreement Between Commercial Parties and Not Opposed to Public Policy.
1 Jan 1970The dispute arose from a bill discounting facility extended by the respondent to a seller (BDDL) and buyer (appellant) of goods. The appellant and BDD...
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High Court
Bombay High Court Allows Writ Petition Challenging Eligibility Condition for Settlement Commission Applications Under Income Tax Act, 1961. The court held that a press release and notification imposing a cut-off date for eligibility to file settlement applications were ultra vires the Act.
2 Apr 2024The petitioner, a company engaged in sugar and ethanol business, was subjected to a search under Section 132 of the Income Tax Act, 1961 on 25.07.2019...
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High Court
Bombay High Court Dismisses Revenue Appeals in Transfer Pricing Adjustment Cases — Holds That Arm's Length Price Determination Must Be Based on Reliable Comparable Data and Functional Analysis. The Tribunal's deletion of adjustments was upheld as it correctly applied functional comparability and permissible adjustments under Section 92C of the Income Tax Act, 1961 and Rule 10B of the Income Tax Rules, 1962.
5 Dec 2014The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax...
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Supreme Court
Supreme Court Allows Union of India's Appeals in Service Tax on Lottery Tickets Case — Holds That Service Tax on Promotion, Marketing, and Sale of Lottery Tickets Is Within Parliament's Competence Under Entry 97 List I Read With Article 248 of the Constitution, and Not Exclusively Within State's Domain Under Entry 62 List II. The Court upheld the constitutional validity of amendments to the Finance Act, 1994 levying service tax on services related to lotteries, reversing the Sikkim High Court's decision.
3 Mar 2025The Supreme Court, in a batch of appeals led by Union of India v. Future Gaming Solutions Pvt. Ltd., considered the constitutional validity of amendme...
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High Court
Bombay High Court Allows Appeal in Customs Classification Dispute — Bulk Pet Food Bags Classifiable Under CTH 2309.90.10. The court held that the product 'Pet Food' imported in bulk bags of 20 kgs is classifiable under Customs Tariff Heading 2309.90.10 as 'other preparations of a kind used in animal feeding' and not under CTH 2309.90.90.
22 Jul 2026The appellant, M/s. Orange Pet Nutrition Private Limited, filed an appeal under Section 28KA of the Customs Act, 1962, challenging an advance ruling o...
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