Search Results for "Separate assessment"

1997 result(s) found

Scroll Down To Discover

Found 1997 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Writ Petition Challenging Local Body Tax Demand Due to Non-Compliance with Natural Justice. Assessment Order Must Precede Demand Notice Under Section 33(7) of MMC Act, 1949.

The petitioner, M/s Hariom Sarees Depot, challenged an order dated 15 July 2013 passed by the Commissioner, Ulhasnagar Municipal Corporation, confirmi...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Dealer's Appeal in Sales Tax Exemption Case, Holding Assessment Order for Pre- and Post-Constitution Periods is Severable. Burden of Proof for Exemption Under Article 286(1)(a) Lies on Dealer, but Assessment Order Can Be Partly Declared Void Without Invalidating Entire Assessment.

The appellant, a firm of dealers in pulses at Vijayawada, carried on business of sending pulses to other States by rail during the assessment year 194...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose Material Facts. Reassessment after four years invalid as reasons recorded did not allege any failure by assessee to disclose fully and truly all material facts.

The petitioner, ICICI Bank Ltd., challenged a notice dated 30 March 2010 issued by the Deputy Commissioner of Income Tax under Section 148 of the Inco...

© Image Copyrights Juris Services & Technology

High Court of Bombay Hears Two Income Tax Appeals on Deduction Under Section 80-IA for Container Freight Stations. Substantial Questions of Law Include Whether CFS Qualifies as Inland Port and Scope of Assessment Under Section 153A.

The appeals before the High Court of Bombay arose from orders of the Income Tax Appellate Tribunal allowing deductions under Section 80-IA(4) of the I...