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Search Results for "sales tax assessment"

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High Court

Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

2 Feb 2024

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Case, Upholding Validity of Tax Deduction at Source Rule. Rule 3A(2) of Tripura Sales Tax Rules, 1976 Held as Machinery Provision Under Section 44 of Tripura Sales Tax Act, 1976, Not Ultra Vires, as Transfer of Right to Use Goods Constitutes Taxable Sale.

24 Mar 2023

The dispute arose from the State of Tripura's appeals against the Gauhati High Court's judgment declaring Rule 3A(2) of the Tripura Sales Tax Rules, 1...

High Court

Karnataka High Court Allows Input Tax Credit Based on Annual Audited Accounts in KVAT Act Cases. The court held that Section 10(3) of the KVAT Act permits availment of input tax credit based on the annual audited statement in Form VAT 240, irrespective of the claim in returns under Section 35.

6 Dec 2019

The judgment involves multiple writ petitions filed by M/s MFAR Constructions Pvt. Ltd. and M/s Mangalore Force, challenging the interpretation of Sec...

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 2016

The Bombay High Court adjudicated two writ petitions tagged together, raising the common issue of whether certain transactions were liable to service ...

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 2016

The High Court of Judicature at Bombay heard together two writ petitions concerning the tax characterisation of commercial transactions under the serv...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...

High Court

High Court of Karnataka at Bangalore Hears Appeals by Telecom Companies Against Income Tax Department on TDS Liability. Multiple Appeals Filed Under Section 260-A of Income Tax Act, 1961 Challenging ITAT Orders for Assessment Years 2005-06 to 2008-09.

14 Aug 2014

The High Court of Karnataka at Bangalore heard a batch of Income Tax Appeals filed by telecom companies under Section 260-A of the Income Tax Act, 196...

High Court

Bombay High Court Holds Telecommunication Service Constitutes 'Commerce' Under Bombay Sales Tax Act — Incidental Sale of Scrap Taxable. The court interpreted Section 2(5A) of the Bombay Sales Tax Act, 1959 to include telecommunication services as 'commerce', making the appellant a 'dealer' liable for tax on scrap sales.

27 Apr 2012

The case involves Sales Tax References under the Bombay Sales Tax Act, 1959, concerning the tax liability of M/s. Bombay Telephone (now Mahanagar Tele...

High Court

Bombay High Court Allows Writ Petition Challenging Revisional Order Under Section 57 of Bombay Sales Tax Act — Refund of Tax on Gas Hot Plates Upheld as Exempted Goods Under Entry 164[1][v]. The court held that the Assistant Commissioner erred in revising the refund order without properly considering the exemption notification, and the petitioner was entitled to refund of tax paid on exempted goods.

6 Jun 2006

The petitioner, M/s. Shiv Shyam Sales Enterprises, a partnership firm dealing in gas hot plates as importer and retailer, filed a writ petition under ...

High Court

Bombay High Court Dismisses Writ Petition Challenging Revisional Order in Sales Tax Exemption Dispute. Revisional Authority Under Section 57 of Bombay Sales Tax Act, 1959 Has Power to Set Aside Refund Orders Granted Under Section 62 When Exemption Notification Does Not Apply.

6 Jun 2006

The petitioner, M/s. Shiv Shyam Sales Enterprises, a partnership firm dealing in gas hot plates as importer and retailer, filed a writ petition under ...

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