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3 May 2026Judgment Analysis - Auto Generated...
Search Results for "charging section"
29 result(s) found
Found 29 result(s)
Supreme Court
Supreme Court Dismisses Amalgamated Company's Claim for Set-Off of Losses Under Kerala Agricultural Income Tax Act, 1991. The court held that set-off under Section 12 is permissible only by the assessee who suffered the losses, and the amalgamating company, having ceased to exist, cannot transfer this benefit to the successor amalgamated company, as no statutory provision supports such claim.
13 Apr 2026The dispute arose from five civil appeals consolidated before the Supreme Court, involving the appellant, an amalgamated company, and the respondent, ...
- 143
Supreme Court
Supreme Court Allows Appeals By Appellants. Against State Of Gujarat Ors. -- Holds Construction Equipment Not Motor Vehicles Under Motor Vehicles Act, 1988 -- Exempts From Registration And Tax Under Gujarat Motor Vehicles Tax Act, 1958
8 Jan 2026The Supreme Court examined whether various construction equipment used by cement manufacturers within their factory premises constitute 'motor vehicle...
- 567
Supreme Court
Supreme Court Allows Deductions Under Sections 80-IA and 80-HHC of Income Tax Act Without Restriction Under Section 80-IA(9) — Holds That Each Deduction Is Computed on Eligible Profits Separately and Cumulative Deduction Is Permissible Up to Gross Total Income.
17 Jul 2025The case involved a group of appeals concerning the interpretation of Section 80-IA(9) of the Income Tax Act, 1961, specifically whether an assessee w...
- 10
Supreme Court
Supreme Court Upholds Exclusion of VAT and Unclaimed Purchases in Taxable Turnover Calculation. State of Gujarat's Appeal Dismissed; High Court and Tribunal's Interpretation of GVAT Act Affirmed
2 Aug 2024The Appellant challenged the High Court of Gujarat's judgment affirming the Gujarat Value Added Tax Tribunal's (Tribunal) decision in favor of Respond...
- 469
High Court
High Court Upholds Entertainment Duty on APSARA Award Function; Deletes Penalty. Petitioner's challenge to entertainment duty dismissed, penalty reduced due to legal interpretation issues.
20 Jun 2024This petition under Article 226 of the Constitution of India challenges the order dated 28th September 2007, confirming an entertainment duty demand o...
- 148
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 2023The 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...
- 62
Supreme Court
Supreme Court Interprets Tax Exemption Calculation Method Under Gujarat Tourism Incentive Scheme. The court held that exemption limits under the New Package Scheme of Incentives for Tourism Projects, 1995-2000, should be calculated based on tax payable, not gross receipts, as per the exemption notification dated 14.02.1997 under Section 29(1) of the Gujarat Entertainments Tax Act, 1977.
2 Feb 2023The appeal arose from a judgment of the Gujarat High Court concerning the interpretation of tax exemption calculations under the Gujarat New Package S...
- 51
Supreme Court
Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.
13 Jan 2023The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...
- 53
