Search Results for "Chief Controlling Revenue Authority"

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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Supreme Court Upholds Withdrawal of Inter-Commissionerate Transfers for Inspectors Under Recruitment Rules 2016. Recruitment Rules Made Under Article 309 of the Constitution Prevail Over Executive Instructions, and ICTs Are Not Permissible as They Violate Separate Cadre Identity Under Rule 5.

The dispute arose from a batch of civil appeals filed by Inspectors of the Central Excise and Land Customs or Goods and Services Tax Administration, w...

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High Court Quashes Stamp Duty Demand and Order in Writ Petition by Petitioner Against State of Maharashtra Under Maharashtra Stamp Act, 1958 Due to Time-Barred Proceedings and Erroneous Computation

The Petitioner, challenged Demand Notices and an Order by the Collector of Stamps and CCRA under the Maharashtra Stamp Act, 1958, alleging a deficit i...