Search Results for "taxable person"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "taxable person"

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Supreme Court

Supreme Court Dismisses Revenue's Appeal in Section 44C Interpretation Matter, Upholds Assessee's Claim for Full Deduction of Exclusive Expenses. Exclusive Expenditure Incurred by Head Office Solely for Indian Branches Not Governed by Section 44C Limitation, Fully Allowable Under Section 37(1) of the Income Tax Act, 1961.

1 Jan 1970

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High Court

Bombay High Court Allows Appeal in VAT Classification of Electric Bicycle — EBikeMatrix Held to Be a Bicycle Under Schedule Entry C14 of MVAT Act, 2002. The court held that a bicycle with an auxiliary electric motor of less than 0.5 KW and battery backup is a 'bicycle' under Entry C14, taxable at 4%, not 12.5%.

6 May 2010

The appellant, M/s R.K. Rim Pvt. Ltd., a manufacturer of bicycles, started producing a product called 'EBikeMatrix', which is a bicycle with an auxili...

High Court

Bombay High Court Dismisses Petition Seeking Input Tax Credit on Breakwater Construction Under CGST Act. Breakwater Held to Be Immovable Property and Not 'Plant or Machinery' Under Section 17(5)(d) of CGST Act, 2017.

28 Jun 2024

The petitioner, Konkan LNG Private Limited, a subsidiary of GAIL (India) Ltd., is engaged in the regassification of LNG at its plant in Dabhol. To ena...

High Court

Bombay High Court Allows Writ Petition in Income Tax Case — Fees for Technical Services Rendered Outside India Not Taxable. Court holds that fees for technical services rendered entirely outside India do not accrue or arise in India and are not deemed to accrue or arise under Section 9(1)(vii) of the Income Tax Act, 1961.

1 Sep 2023

The petitioner, Grasim Industries Ltd., set up a gas-based sponge iron plant in India and entered into a Foreign Technical Collaboration Agreement dat...

High Court

High Court of Karnataka Adjudicates TDS Obligations of Turf Clubs on Stake Money Payments to Horse Owners under Income Tax Act. Interpretation of Section 194B and CBDT Circulars Central to Dispute over Characterization of Stake Money as Winnings.

26 Sep 2014

The case involved writ petitions filed by Bangalore Turf Club Limited, Mysore Race Club Limited, Karnataka Race Horse Owners Association, and an indiv...

High Court

Bombay High Court Allows Appeal in Service Tax Case: Donation for Exclusive Catering/Decoration Rights Not Chargeable to Service Tax. Consideration received by charitable trust for granting monopoly rights to caterer/decorator does not constitute 'catering service' under Section 65(90)(m) of Finance Act, 1994.

25 Apr 2006

The appellant, a charitable trust registered under the Bombay Public Trust Act, owned a building with halls that were hired out for official, social, ...

High Court

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

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Supreme Court

Supreme Court Dismisses Assessee's Appeal Against Inclusion of Interest Credits as Taxable Income Under Section 4(1)(a) of Income-tax Act, 1922. Mercantile System Credit Entries for Interest from Own Shop in Native State Treated as Income Received in British India.

3 Oct 1958

The assessee, ordinarily resident in British India, carried on business at Khurja and Aligarh in India and at Chistian in the Indian State of Bahawalp...

Supreme Court

Supreme Court Allows Revenue Appeals in Section 153A Search Assessment Dispute — Assessing Officer Can Assess Total Income Including Non-Incriminating Material. The Court held that under Section 153A of the Income Tax Act, 1961, the Assessing Officer is competent to assess total income considering all material on record, not limited to incriminating material found during search.

24 Apr 2023

This batch of appeals involves a common question of law regarding the scope of assessment under Section 153A of the Income Tax Act, 1961. The Revenue ...

Supreme Court

Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

1 Jan 1970

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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