Search Results for "composition tax"

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Search Results for "composition tax"

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Supreme Court

Supreme Court Allows Revenue Appeal in CENVAT Credit Case — Works Contract Service Classification Upheld. CENVAT Credit on Input Services for Works Contract Held Inadmissible Under Rule 2(l) of CENVAT Credit Rules, 2004.

2 May 2023

The present appeal arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Allahabad dated 09.11.2017, which allo...

High Court

Karnataka High Court Allows Input Tax Credit Based on Annual Audited Accounts in KVAT Act Cases. The court held that Section 10(3) of the KVAT Act permits availment of input tax credit based on the annual audited statement in Form VAT 240, irrespective of the claim in returns under Section 35.

6 Dec 2019

The judgment involves multiple writ petitions filed by M/s MFAR Constructions Pvt. Ltd. and M/s Mangalore Force, challenging the interpretation of Sec...

High Court

High Court of Karnataka Allows Writ Petition Challenging Rejection of Composition Tax Application Under KVAT Act. Rule 135(4) of KVAT Rules, 2005 restricting composition scheme for dealers selling liquor held ultra vires Section 15 of KVAT Act, 2003.

7 Nov 2017

The petitioner, M/s. Wonderla Holidays Limited, operates a composite business including an amusement park, a 3-star hotel, and a restaurant. It applie...

High Court

High Court of Karnataka Allows Revenue Appeals in KVAT Composition Tax Dispute — Limitation for Reopening Assessment Under Section 39(1) of KVAT Act, 2003 Is Four Years from End of Relevant Tax Period. Show-cause notice issued on 02/07/2010 for tax year ending 31/03/2007 is within limitation, not barred by delay.

5 Apr 2016

The case involves appeals by the Revenue (Assistant Commissioner of Commercial Taxes, Commissioner of Commercial Taxes, and State of Karnataka) agains...

High Court

High Court of Karnataka Allows Revision Petitions in KVAT Act Case — Composition Tax Applicable to Works Contract for Wind Turbine Generator Erection. Works contract for erection and commissioning of wind turbine generators is eligible for composition tax under Section 15 of the Karnataka Value Added Tax Act, 2003, and the assessing officer cannot impose higher tax rate without proper justification.

19 Mar 2015

The petitioner, M/s Suzlon Infrastructure Ltd. (subsequently known as M/s Synefra Engineering & Constructions Ltd. and presently as M/s Aspen Infrastr...

High Court

High Court of Karnataka Allows Revision Petitions in KVAT Composition Tax Case — Works Contract Not Eligible for Composition Under Section 15 of Karnataka Value Added Tax Act, 2003. The court held that once a dealer opts for composition under Section 15, the turnover attributable to works contract cannot be separately taxed under Section 4(1)(b) of the Act.

19 Mar 2015

The petitioner, M/s Suzlon Infrastructure Ltd. (subsequently known as M/s Synefra Engineering & Constructions Ltd. and presently as M/s Aspen Infrastr...

High Court

Bombay High Court Dismisses Builders' Challenge to Circulars Restricting Composition Scheme for Works Contracts Under MVAT Act. Circulars Clarifying That Benefit of Composition Scheme Under Section 42(3A) of MVAT Act, 2002 Applies Only to Agreements Registered on or After 1 April 2010 Are Valid and Within Commissioner's Power.

30 Oct 2012

The judgment concerns two writ petitions filed under Article 226 of the Constitution by the Builders Association of India and the Maharashtra Chamber ...

High Court

Bombay High Court Upholds Constitutional Validity of Maharashtra Tax on Lotteries, Betting and Gambling Act, 2006 — Levy on Entry Fee for Games of Skill and Chance Upheld. The Court held that the tax on entry fee for games like poker, rummy, and bridge is a valid compensatory tax under Entry 62 of List II of the Seventh Schedule to the Constitution of India.

10 Apr 2012

The judgment concerns a batch of writ petitions challenging the constitutional validity of the Maharashtra Tax on Lotteries, Betting and Gambling Act,...

High Court

Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

30 Apr 2010

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...

High Court

Bombay High Court Dismisses Writ Petition and Tax Appeals in Income Tax Reassessment and Expenditure Disallowance Cases. Reassessment notices under Section 147 of the Income Tax Act, 1961 were valid, and expenditure on renovation and interest on borrowed capital for acquiring a capital asset were not allowable deductions.

30 Nov -0001

The judgment involves a batch of petitions and appeals arising from income tax proceedings concerning the Travel & Tourism Association of Goa and seve...

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