SALES TAX REFERENCE NO. 52 OF 2009
8 Feb 2019The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...
Search Results for "tax entry"
1483 result(s) found
Found 1483 result(s)
High Court
Bombay High Court Allows Writ Petitions Challenging Demand of VAT on Pan Masala Containing Tobacco under MVAT Act, 2002. Exemption Under Schedule Entry A-45 Upheld and Part Payment Orders Quashed as Explanation Inserted by Notification dated 21.01.2006 Held Ultra Vires.
4 Oct 2016The dispute arose under the Maharashtra Value Added Tax Act, 2002 regarding the levy of VAT on pan masala containing tobacco (gutkha/mawa) for the fin...
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High Court
Writ Petition Challenging Review Orders on MVAT Refund Adjustments Quashed by Bombay High Court. Bombay High Court invalidates review orders under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act due to lack of jurisdiction, directing refund of Rs. 2.72 crores with interest.
23 Oct 2024The Bombay High Court quashed review orders issued under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act, 2022 (Settlement Act). The ...
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High Court
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.
21 Apr 2015The 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...
Supreme Court
Supreme Court Decides Tax Deduction at Source Liability for Cellular Mobile Service Providers Under Income Tax Act, 1961 - The Court clarified that obligation under Section 194-H requires principal-agent relationship between payer and payee as per Section 182 of Contract Act, 1872, and payments must be for services in buying/selling goods or asset transactions, not being securities.
28 Feb 2024The Supreme Court delivered a common judgment addressing appeals by the Revenue and assessees, who were cellular mobile telephone service providers, c...
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Supreme Court
Supreme Court Upholds Retrospective Amendment to Sugar Exemption Under Karnataka Sales Tax Act — Imported Sugar Not Exempt. Retrospective amendment to Entry 31 of Fifth Schedule of KST Act, 1957, confining exemption to sugar produced or manufactured in India, held valid and not violative of Articles 14, 19(1)(g), or 301 of Constitution.
1 Jan 2026The appeals arose from a common judgment of the Karnataka High Court which upheld a retrospective amendment to the exemption entry for 'sugar' under t...
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High Court
Bombay High Court Allows Reference in Favor of Dealer in Sales Tax Case Regarding Packing Materials Used in Exports. Purchase Tax Not Leviable on Packing Materials Sold Along with Exported Goods Under Section 14 of Bombay Sales Tax Act, 1959.
18 Mar 2010The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...
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High Court
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High Court
Bombay High Court Decides Reference on Difference of Opinion in Municipal Tax Assessment Case. Question of law regarding determination of annual letting value under Section 154 of Mumbai Municipal Corporation Act, 1888 for premises exempt under Maharashtra Rent Control Act, 1999.
11 Sep 2012This judgment is a reference to a third judge following a difference of opinion in an appeal against a Single Judge's decision in a writ petition conc...
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High Court
High Court of Judicature at Bombay Sets Aside Recovery Notices for Sugarcane Purchase Tax and Sales Tax from Auction Purchaser; Petitioner Not Liable for Pre-existing Statutory Dues of Defaulter Sugar Factory. Sale of Secured Assets under SARFAESI Act on 'As Is Where Is' Basis Did Not Include Notice of Tax Dues Absent from Revenue Records at Time of Bid Submission.
1 Aug 2017The matter arose from a writ petition filed by a sugar factory (petitioner) challenging communications dated 29th November 2016 and 23rd January 2017 ...
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