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Supreme Court Allows Tax Classification Appeal -- 'Appellants Product' Held as Fruit Drink Under UPVAT Act -- Appellants Succeeds Against Commercial Tax Commissioner

The Supreme Court allowed appeals filed by Appellants challenging the classification of their product under the Uttar Pradesh Value Added Tax Act, 200...

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Bombay High Court Allows Writ Petition Challenging CBDT's Rejection of Delay Condonation for Filing Revised Income Tax Returns. Non-Speaking Order and Violation of Natural Justice Led to Remand for Fresh Consideration Under Section 119 of Income Tax Act, 1961.

The petitioner, CG Power and Industrial Solutions Ltd., a company, filed a writ petition under Article 226 of the Constitution of India before the Bom...

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Bombay High Court Allows Revision Petition Against Rejection of Section 264 Application for FBT Refund. Intimation under Section 143(1) of the Income Tax Act, 1961 is an assessment order for the purpose of revision under Section 264.

The petitioner, Hindalco Industries Limited, filed a writ petition challenging an order dated 6 March 2019 passed by the Principal Chief Commissioner ...

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Supreme Court Dismisses Revenue's Appeal in Service Tax Dispute on Gas Connection Charges. Measuring Equipment Installed for Supplier's Billing Purposes Not Taxable Under 'Supply of Tangible Goods Service' as Customer Does Not Use the Equipment.

The appeal arose from a judgment of the Customs, Excise & Service Tax Appellate Tribunal which set aside a demand for service tax on gas connection ch...

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Bombay High Court Dismisses Petitions Challenging Entertainment Duty on Amusement Park Admission Fee. Lumpsum Charge for Entry and Entertainment is Subject to Duty Under Bombay Entertainment Duty Act, 1923.

The petitioners, Pan India Paryatan Limited and its director, owned and operated an amusement park in Greater Bombay which opened to the public on 25t...