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Supreme Court Quashes Charges Against Hotel Managing Director and General Manager in Guest Fall Case — No Criminal Negligence Established. Vicarious Liability Not Attracted Under Sections 336/338 IPC and Section 4 COTPA Without Specific Allegations of Active Role.

The Supreme Court allowed the appeals filed by Shiv Kumar Jatia (accused No.2, Managing Director) and Aseem Kapoor (accused No.4, General Manager) aga...

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Bombay High Court Upholds Validity of GST Circulars on Input Tax Credit Reversal for Exempted Supplies. Circulars Clarifying Section 17(2) of CGST Act, 2017 Held Not Ultra Vires as They Merely Interpret Existing Provisions.

The petitioner, Fomento Resorts and Hotels Ltd., a company incorporated under the Indian Companies Act, 1956, challenged the validity of Circular No.3...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Classification Dispute. CESTAT's finding that activity was classifiable under Works Contract Service rather than Erection Commissioning and Installation Service upheld.

The Commissioner of CGST & Central Excise, Thane, filed an appeal under Section 35G of the Central Excise Act, 1944 read with Finance Act, 1994 agains...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Non-Resident Company — Lack of Reasonable Belief of Income Escaping Assessment. Reassessment Based on Mere Change of Opinion is Impermissible; Notice and Order Rejecting Objections Set Aside.

The petitioner, Indivest Pte Ltd, a company incorporated in Singapore and wholly owned by the Government of Singapore, filed a writ petition challengi...

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Bombay High Court Allows US National's Petition Against Expulsion Without Hearing. Court holds that an order under Section 3(2)(c) of the Passport (Entry into India) Act, 1920 requires compliance with natural justice.

The petitioner, Joshua Sadagursky, a US national, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 21st...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Dismisses Challenge to Forfeiture of Property Under SAFEMA Despite Revocation of Detention Order. Property of Detenu Forfeited Under Sections 7 and 19(1) of SAFEMA Upheld as Detention Order Was Valid When Forfeiture Order Was Passed.

The petitioner, Smt. Padma Nirmal Agarwal, challenged the forfeiture of a flat (Flat No.16, 471/C, Manu Mahal, King's Circle, Mumbai) under the Smuggl...

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Bombay High Court Allows Assessee's Appeal in Central Excise Case — Stabilisation of Crude Oil Not 'Manufacture' Under Central Excise Act, 1944. The process of stabilising crude oil on process platforms does not amount to manufacture and stabilised crude oil is not excisable goods.

The appellant, Oil and Natural Gas Corporation Limited (ONGC), operates oil wells and process platforms in Mumbai Offshore. The extracted gas-oil mix ...

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High Court of Bombay at Goa Allows Tax Appeal in Income Tax Deduction Case — Rear Courtyard Not Part of Built-Up Area for Section 80-IB(10) Computation. The court held that the Tribunal cannot inquire into matters beyond the lis between the parties.

The appellant, M/s. Commonwealth Developers, a partnership firm, filed its return of income for the assessment year 2006-07 declaring a total income o...