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High Court

Madras High Court Dismisses Revenue's Appeal in Lottery Ticket Commission TDS Case — Difference Between Face Value and Sale Price Not 'Commission' Under Section 194G of Income Tax Act, 1961. The court held that trade discount given to agents/dealers for encouraging sale of lottery tickets does not amount to commission requiring tax deduction at source, and thus no liability under Sections 201(1) and 201(1A) arises.

9 Apr 2026

The case involves a tax dispute between the Commissioner of Income Tax, Coimbatore (petitioner) and M/s Martin Lottery Agencies Ltd (respondent/assess...

High Court

Bombay High Court Dismisses Revenue's Sales Tax Reference in Trade Discount Deduction Case. Tribunal's finding that discount was trade discount is a finding of fact, no question of law arises under Section 61 of Bombay Sales Tax Act, 1959.

18 Sep 2025

The case is a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, filed by the Commissioner of Sales Tax, Maharashtra State, again...

Supreme Court

Supreme Court Allows Union of India's Appeals in Service Tax on Lottery Tickets Case — Holds That Service Tax on Promotion, Marketing, and Sale of Lottery Tickets Is Within Parliament's Competence Under Entry 97 List I Read With Article 248 of the Constitution, and Not Exclusively Within State's Domain Under Entry 62 List II. The Court upheld the constitutional validity of amendments to the Finance Act, 1994 levying service tax on services related to lotteries, reversing the Sikkim High Court's decision.

3 Mar 2025

The Supreme Court, in a batch of appeals led by Union of India v. Future Gaming Solutions Pvt. Ltd., considered the constitutional validity of amendme...

High Court

High Court of Karnataka Allows Writ Petition in VAT Discount Deduction Case — Reassessment Order Set Aside Following Binding Precedent. The court held that discounts allowed to customers after sale via credit notes are deductible under Section 30 of the KVAT Act read with Rule 31 of the KVAT Rules, and the reassessment under Section 39(2) was barred by limitation.

16 Feb 2016

The petitioner, M/s Pratham Motors Private Limited, a dealer in cars, filed writ petitions under Articles 226 and 227 of the Constitution of India cha...

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

High Court of Karnataka Dismisses Telecom Companies' Appeals on Section 194H TDS Liability Against Distributors. Discounts to Channel Partners Held as Commission, Mandating Tax Deduction Under Agency Relationship.

14 Aug 2014

The High Court of Karnataka heard a batch of appeals by telecom companies challenging Income Tax Appellate Tribunal orders confirming their liability ...

High Court

Karnataka High Court Dismisses Telecom Companies' Appeals, Upholding Tax Deduction at Source Under Section 194H on Discounts to Distributors. Relationship Between Telecom Companies and Distributors Held to Be Principal-Agent, Making Discounts Liable as Commission for Tax Deduction Purposes.

14 Aug 2014

Multiple telecom companies, including Bharti Airtel Limited, Vodafone Essar South Limited, and Tata Teleservices Limited, filed appeals under Section ...

High Court

Bombay High Court Partially Allows Revenue's Appeal in Raymond Ltd. Tax Case — Disallowance of Foreign Expenses on Directors' Relatives Upheld, Pre-operative Expenses Held Revenue in Nature. The court held that foreign expenses on relatives of directors are not allowable as business expenditure, while pre-operative expenses for establishing a new division are capital in nature.

20 Mar 2012

The case is an appeal by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT) dated 22 March 2007 for Assessment Year 1992-93. The...

High Court

Bombay High Court Allows Recovery Suit by National Textile Corporation Against Debtor for Unpaid Goods of Nationalised Mill. Contractual Interest Rate of 21% Reduced to 6% as Penal, Suit Held Within Limitation Under Article 14 of Limitation Act, 1963.

10 Aug 2005

The plaintiff, National Textile Corporation Ltd., filed a suit for recovery of Rs.3,18,876/- with interest at 21% per annum from the defendant, M/s S....

Supreme Court

Supreme Court Hears Revenue's Challenge Against CESTAT Order Setting Aside Service Tax Demand on Oil Companies for CNG Sale. Dispute Concerns Classification of CNG Sale by BPCL and HPCL as Business Auxiliary Service under Section 65(19) of Finance Act, 1994.

1 Jan 1970

The present civil appeals before the Supreme Court, filed by the Commissioner of Service Tax, Mumbai, under Section 35L(b) of the Central Excise Act, ...

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